https://www.taxtmi.com/caselaws?id=22480 A person can be treated as an affected person under the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 only where the convicted relative's offence satisfies the statutory threshold in section 2(1) read with section 2(2)(a)(i), namely conviction for an offence in relation to goods of a value exceeding one lakh rupees. Where the record contains no finding that this condition is met, the Competent Authority cannot assume the appellant falls within the Act. The burden to establish the statutory foundation for forfeiture proceedings rests on the authority, and without that finding the initiation of proceedings lacks jurisdiction. en-us Wed, 29 May 1991 00:00:00 +0530 Thu, 10 Dec 2009 13:15:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22480 A person can be treated as an affected person under the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 only where the convicted relative's offence satisfies the statutory threshold in section 2(1) read with section 2(2)(a)(i), namely conviction for an offence in relation to goods of a value exceeding one lakh rupees. Where the record contains no finding that this condition is met, the Competent Authority cannot assume the appellant falls within the Act. The burden to establish the statutory foundation for forfeiture proceedings rests on the authority, and without that finding the initiation of proceedings lacks jurisdiction. Case-Laws Income Tax Wed, 29 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22480