https://www.taxtmi.com/caselaws?id=190500 A valid notice under SAFEMA section 6(1) requires jurisdictional material showing "reasons to believe" and a disclosed nexus between the alleged smuggling activity and the properties proposed for forfeiture. Here, the recorded reasons referred to doubt about the source of funds and to income-tax returns, but did not explain how the alleged illegal activity was connected to the acquisition of the scheduled properties. Because that nexus was absent, the notice was invalid, and the consequent forfeiture and rectification orders were unsustainable. en-us Fri, 25 Nov 2011 00:00:00 +0530 Fri, 17 Feb 2017 11:50:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190500 A valid notice under SAFEMA section 6(1) requires jurisdictional material showing "reasons to believe" and a disclosed nexus between the alleged smuggling activity and the properties proposed for forfeiture. Here, the recorded reasons referred to doubt about the source of funds and to income-tax returns, but did not explain how the alleged illegal activity was connected to the acquisition of the scheduled properties. Because that nexus was absent, the notice was invalid, and the consequent forfeiture and rectification orders were unsustainable. Case-Laws FEMA Fri, 25 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190500