https://www.taxtmi.com/caselaws?id=152038 Forfeiture under the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 cannot be sustained on a non-speaking order that relies on estimated apportionment of unexplained assets without identifying which properties are treated as explained or unexplained. The statutory scheme, as explained by the Supreme Court, requires a reasoned basis and a discernible nexus showing that the property is traceable or relatable to the detenu or convict; absent that nexus, relatives' properties cannot be forfeited. On those grounds, the forfeiture order was set aside. en-us Thu, 11 Apr 1996 00:00:00 +0530 Sat, 22 Jun 2013 11:11:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152038 Forfeiture under the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 cannot be sustained on a non-speaking order that relies on estimated apportionment of unexplained assets without identifying which properties are treated as explained or unexplained. The statutory scheme, as explained by the Supreme Court, requires a reasoned basis and a discernible nexus showing that the property is traceable or relatable to the detenu or convict; absent that nexus, relatives' properties cannot be forfeited. On those grounds, the forfeiture order was set aside. Case-Laws FEMA Thu, 11 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152038