https://www.taxtmi.com/caselaws?id=152054 Forfeiture under the Act requires a demonstrable nexus between the property and the detenu's illegally acquired income, and property held by relatives is forfeitable only where it is shown to be benami or otherwise traceable to the detenu. Independent assets of relatives cannot be forfeited merely because of the family relationship. Here, proceedings against the detenu as an individual had not been initiated, the HUF proceedings did not cover the properties later targeted, and the competent authority treated the assets as belonging to the sons. The required nexus was therefore not established, and the forfeiture orders could not be sustained. en-us Mon, 28 Nov 1994 00:00:00 +0530 Sat, 22 Jun 2013 13:30:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152054 Forfeiture under the Act requires a demonstrable nexus between the property and the detenu's illegally acquired income, and property held by relatives is forfeitable only where it is shown to be benami or otherwise traceable to the detenu. Independent assets of relatives cannot be forfeited merely because of the family relationship. Here, proceedings against the detenu as an individual had not been initiated, the HUF proceedings did not cover the properties later targeted, and the competent authority treated the assets as belonging to the sons. The required nexus was therefore not established, and the forfeiture orders could not be sustained. Case-Laws FEMA Mon, 28 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152054