https://www.taxtmi.com/caselaws?id=152037 Contemporaneous vouchers, cheques and account entries showed that the appellant's investment in the firm came from the sale proceeds of jewellery and silver items, while an earlier declaration supported the claim of long-held family jewellery. The forfeiture authority accepted the sale documents and investment trail but rejected the explanation without properly rebutting the lawful source or using available powers to verify it. In view of the documentary record and the inordinate delay in starting proceedings, the burden discharged by the appellant was sufficient and the forfeiture of both the firm interest and the gold ornaments was unsustainable. en-us Wed, 06 Dec 1995 00:00:00 +0530 Sat, 22 Jun 2013 10:52:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152037 Contemporaneous vouchers, cheques and account entries showed that the appellant's investment in the firm came from the sale proceeds of jewellery and silver items, while an earlier declaration supported the claim of long-held family jewellery. The forfeiture authority accepted the sale documents and investment trail but rejected the explanation without properly rebutting the lawful source or using available powers to verify it. In view of the documentary record and the inordinate delay in starting proceedings, the burden discharged by the appellant was sufficient and the forfeiture of both the firm interest and the gold ornaments was unsustainable. Case-Laws FEMA Wed, 06 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152037