https://www.taxtmi.com/caselaws?id=196354 A subsisting detention order is a jurisdictional prerequisite for SAFEMA action under sections 6 and 7; where the detention order had already been revoked before the section 6(1) notice, the forfeiture proceedings lacked legal foundation and were set aside. The Court also held that the challenge was not barred by delay, res judicata, or constructive res judicata because the earlier petition had been dismissed on a limited ground and the core jurisdictional issue had not been decided on merits. The notice, forfeiture order, and appellate confirmation were therefore quashed. en-us Fri, 16 Apr 2004 00:00:00 +0530 Tue, 28 Nov 2017 17:33:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196354 A subsisting detention order is a jurisdictional prerequisite for SAFEMA action under sections 6 and 7; where the detention order had already been revoked before the section 6(1) notice, the forfeiture proceedings lacked legal foundation and were set aside. The Court also held that the challenge was not barred by delay, res judicata, or constructive res judicata because the earlier petition had been dismissed on a limited ground and the core jurisdictional issue had not been decided on merits. The notice, forfeiture order, and appellate confirmation were therefore quashed. Case-Laws FEMA Fri, 16 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196354