https://www.taxtmi.com/caselaws?id=43493 The forfeiture statute may be applied by reference to detention or conviction events occurring before its commencement where the text, including the relevant explanation, permits such reliance. Immunity under the voluntary disclosure scheme is limited to the proceedings and statutes expressly covered, and does not bar inquiry into the source of declared income in forfeiture proceedings under a different enactment. Concurrent factual findings that the property remained unexplained, together with the absence of perversity, evidentiary deficiency, or procedural illegality, sustain the forfeiture orders. en-us Wed, 31 Mar 1993 00:00:00 +0530 Tue, 29 Mar 2022 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43493 The forfeiture statute may be applied by reference to detention or conviction events occurring before its commencement where the text, including the relevant explanation, permits such reliance. Immunity under the voluntary disclosure scheme is limited to the proceedings and statutes expressly covered, and does not bar inquiry into the source of declared income in forfeiture proceedings under a different enactment. Concurrent factual findings that the property remained unexplained, together with the absence of perversity, evidentiary deficiency, or procedural illegality, sustain the forfeiture orders. Case-Laws Customs Wed, 31 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43493