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    <title>2021 (1) TMI 134 - DELHI HIGH COURT</title>
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    <description>Property purchased in good faith for adequate consideration, and earlier accepted as outside the forfeiture schedule, could not validly be brought within fresh forfeiture and surrender directions under Chapter V-A of the NDPS Act. Because no notice was issued to the transferee and the competent authority failed to account for the prior exclusion, the later order was without jurisdiction. The availability of an appeal did not cure the jurisdictional defect or require relegation to the statutory remedy. The impugned forfeiture and consequential surrender directions were therefore set aside insofar as they covered the property.</description>
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    <pubDate>Wed, 16 Dec 2020 00:00:00 +0530</pubDate>
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      <title>2021 (1) TMI 134 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=402542</link>
      <description>Property purchased in good faith for adequate consideration, and earlier accepted as outside the forfeiture schedule, could not validly be brought within fresh forfeiture and surrender directions under Chapter V-A of the NDPS Act. Because no notice was issued to the transferee and the competent authority failed to account for the prior exclusion, the later order was without jurisdiction. The availability of an appeal did not cure the jurisdictional defect or require relegation to the statutory remedy. The impugned forfeiture and consequential surrender directions were therefore set aside insofar as they covered the property.</description>
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      <pubDate>Wed, 16 Dec 2020 00:00:00 +0530</pubDate>
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