https://www.taxtmi.com/caselaws?id=350680 Contemporaneous original documents, including a receipt, agreement to sell, power of attorney and seller's affidavit dated 26.03.1993, were treated as sufficient proof that the properties were acquired before the alleged illegal activity. The seller confirmed sale and receipt of full consideration, while the competent authority produced no material to show later acquisition or forgery. On that evidentiary basis, the Tribunal's finding of a 1993 purchase was upheld and the forfeiture order under SAFEMA was not sustained merely because the documents were unregistered. en-us Mon, 06 Nov 2017 00:00:00 +0530 Fri, 29 Jun 2018 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350680 Contemporaneous original documents, including a receipt, agreement to sell, power of attorney and seller's affidavit dated 26.03.1993, were treated as sufficient proof that the properties were acquired before the alleged illegal activity. The seller confirmed sale and receipt of full consideration, while the competent authority produced no material to show later acquisition or forgery. On that evidentiary basis, the Tribunal's finding of a 1993 purchase was upheld and the forfeiture order under SAFEMA was not sustained merely because the documents were unregistered. Case-Laws Customs Mon, 06 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350680