https://www.taxtmi.com/caselaws?id=299453 Forfeiture proceedings under the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act were invalid where the competent authority failed to serve the primary notice required by section 6(1) on the convict. The court treated service of that notice as a mandatory jurisdictional prerequisite, because section 6(2) operates only after the statutory notice has been served on the person affected. Non-service was not a mere procedural irregularity cured by lack of prejudice; it deprived the authority of power to continue the proceedings and to forfeit property standing in relatives' names. The impugned orders were therefore quashed. en-us Mon, 24 Mar 2008 00:00:00 +0530 Wed, 15 Dec 2021 13:16:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299453 Forfeiture proceedings under the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act were invalid where the competent authority failed to serve the primary notice required by section 6(1) on the convict. The court treated service of that notice as a mandatory jurisdictional prerequisite, because section 6(2) operates only after the statutory notice has been served on the person affected. Non-service was not a mere procedural irregularity cured by lack of prejudice; it deprived the authority of power to continue the proceedings and to forfeit property standing in relatives' names. The impugned orders were therefore quashed. Case-Laws Income Tax Mon, 24 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299453