https://www.taxtmi.com/caselaws?id=244754 Under the SAFEMA forfeiture framework, a valid Section 6(1) notice must rest on recorded reasons and material showing a prima facie belief that the property is illegally acquired; the notices here were upheld because they were supported by separate reasons and successive notices were not barred. The proceedings were not vitiated by natural justice concerns, as notice, objections and hearings were afforded and no specific prejudice arose from non-supply of an earlier statement. The composite forfeiture order was sustained because the affected persons failed to prove a lawful source of acquisition under the statutory burden, and the appellate order disclosed no perversity or jurisdictional error warranting interference. en-us Fri, 03 Jan 2014 00:00:00 +0530 Fri, 07 Mar 2014 07:44:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244754 Under the SAFEMA forfeiture framework, a valid Section 6(1) notice must rest on recorded reasons and material showing a prima facie belief that the property is illegally acquired; the notices here were upheld because they were supported by separate reasons and successive notices were not barred. The proceedings were not vitiated by natural justice concerns, as notice, objections and hearings were afforded and no specific prejudice arose from non-supply of an earlier statement. The composite forfeiture order was sustained because the affected persons failed to prove a lawful source of acquisition under the statutory burden, and the appellate order disclosed no perversity or jurisdictional error warranting interference. Case-Laws FEMA Fri, 03 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244754