1994 (11) TMI 366

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....session of any import documents. The case under section 135 of the Customs Act, 1962, read with section 5 of the Imports and Exports (Control) Act, 1947, was registered against the said Rahamathulla and he was convicted of the offence with which he was charged, by judgment dated July 1, 1989, by the Chief Metropolitan Magistrate, Bombay. The appellant was proceeded against under the provisions of the Act in respect of the property held by her in her name by virtue of the provisions of section 2(2)(c) of the Act. In the absence of any explanation put forth by the appellant, the Competent Authority, Madras, passed the forfeiture order dated October 27, 1992, under section 7(1) in relation to the property described below : No. 2-A, Raja Singh....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2, again by sale of the remaining gold jewels. She has filed copies of the partition deed, as well as sale deed in respect of this land, as also a copy of her marriage certificate executed before the "Qazi", containing recitals about gift of sovereigns and other gold items to her including "Dower" money to substantiate her plea that she did possess property and gold. The Competent Authority, however, has, by the impugned order passed on October 26, 1993, held that although the appellant may have been able to show that she did possess properties, movable and immovable, including gold, there was no evidence that the purchase price in the year 1967 of Rs. 25,000 or the amount subsequently spent on improvements/ additional constructions was ra....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ted on the rule that they were fruits of illegal activities and liable to forfeiture. It was not the intention that properties acquired by the relatives by their own resources, in the absence of any nexus being shown between the acquisition of those properties and the income or activities of the detenu or convict were also liable to be forfeited. The legal position as explained above, has now been made very clear by the judgment of the Constitution Bench of the apex court in the matter of Attorney-General for India v. Amratlal Prajivandas, AIR 1994 SC 2179 ; [1994] 3 JT 583 (SC), dated May 12, 1994, where it has been held that the properties of the relatives in the absence of any nexus being established with the convict or detenu, were not....