https://www.taxtmi.com/caselaws?id=350386 Section 6(1) of SAFEMA requires the competent authority to record reasons to believe, based on material, that the property is illegally acquired and connected by a real nexus to smuggling activity of the person proceeded against. The burden under Section 8 can shift only after that jurisdictional foundation is established. Mere suspicion, disparity between income and assets, or an unexplained source of funds is not enough without proof of the required link. On the facts discussed, reliance on detention and income-tax material did not establish that nexus, so the notice and forfeiture proceedings were treated as unsustainable. en-us Fri, 27 Oct 2017 00:00:00 +0530 Fri, 03 Nov 2017 18:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350386 Section 6(1) of SAFEMA requires the competent authority to record reasons to believe, based on material, that the property is illegally acquired and connected by a real nexus to smuggling activity of the person proceeded against. The burden under Section 8 can shift only after that jurisdictional foundation is established. Mere suspicion, disparity between income and assets, or an unexplained source of funds is not enough without proof of the required link. On the facts discussed, reliance on detention and income-tax material did not establish that nexus, so the notice and forfeiture proceedings were treated as unsustainable. Case-Laws Indian Laws Fri, 27 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350386