https://www.taxtmi.com/caselaws?id=152121 In forfeiture proceedings, a person may be treated as a relative of a detenue where the underlying detention order has been made and remains in force, even if not served. The claimant must also establish the lawful source of acquisition with reliable documentary evidence; shifting explanations, unsupported loans, unproved agricultural income, and unverified self-prepared accounts do not satisfy that burden. Delay does not invalidate the proceedings absent avoidable or fatal prejudice, and non-supply of recorded reasons under the initiating provision is not fatal unless actual prejudice is shown. en-us Mon, 22 Jun 1992 00:00:00 +0530 Tue, 25 Jun 2013 10:57:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152121 In forfeiture proceedings, a person may be treated as a relative of a detenue where the underlying detention order has been made and remains in force, even if not served. The claimant must also establish the lawful source of acquisition with reliable documentary evidence; shifting explanations, unsupported loans, unproved agricultural income, and unverified self-prepared accounts do not satisfy that burden. Delay does not invalidate the proceedings absent avoidable or fatal prejudice, and non-supply of recorded reasons under the initiating provision is not fatal unless actual prejudice is shown. Case-Laws FEMA Mon, 22 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152121