https://www.taxtmi.com/caselaws?id=244121 Delayed supply of recorded reasons for a notice under section 6(1) does not vitiate forfeiture proceedings where the statute does not require contemporaneous communication and the noticee later receives a real opportunity to reply and be heard. The text also explains that forfeiture of illegally acquired property under the Act is treated as civil forfeiture against property, not punishment for the earlier conviction or detention, and therefore does not amount to a penalty offending Article 20 of the Constitution. On the pleadings described, no independent factual challenge justified remand for reconsideration of the forfeiture order on merits. en-us Tue, 21 Jan 2014 00:00:00 +0530 Thu, 14 Sep 2017 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244121 Delayed supply of recorded reasons for a notice under section 6(1) does not vitiate forfeiture proceedings where the statute does not require contemporaneous communication and the noticee later receives a real opportunity to reply and be heard. The text also explains that forfeiture of illegally acquired property under the Act is treated as civil forfeiture against property, not punishment for the earlier conviction or detention, and therefore does not amount to a penalty offending Article 20 of the Constitution. On the pleadings described, no independent factual challenge justified remand for reconsideration of the forfeiture order on merits. Case-Laws Customs Tue, 21 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244121