https://www.taxtmi.com/caselaws?id=331905 Forfeiture proceedings under SAFEMA require the competent authority to establish a reasoned nexus between the property proceeded against and the convict or detenu before notice under section 6(1) is valid. The burden on the affected person arises only after that foundational link is shown. Independent property of a relative cannot be forfeited merely because of family connection; where the property is supported by income-tax returns, agricultural income, or banking remittances and no nexus with illegal activity is shown, forfeiture is not sustainable. The statutory scheme therefore preserves the threshold requirement of proof of connection before the burden shifts. en-us Tue, 19 Jul 2016 00:00:00 +0530 Thu, 17 Nov 2016 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331905 Forfeiture proceedings under SAFEMA require the competent authority to establish a reasoned nexus between the property proceeded against and the convict or detenu before notice under section 6(1) is valid. The burden on the affected person arises only after that foundational link is shown. Independent property of a relative cannot be forfeited merely because of family connection; where the property is supported by income-tax returns, agricultural income, or banking remittances and no nexus with illegal activity is shown, forfeiture is not sustainable. The statutory scheme therefore preserves the threshold requirement of proof of connection before the burden shifts. Case-Laws FEMA Tue, 19 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331905