Supreme Court · 2006 INSC 1014 · Decided 14 December 2006

P.P. Abdulla and ANR. v. The Competent Authroity and ORS.

Court
Supreme Court of India
Citation
2006 INSC 1014 · [2006] SUPP. 10 S.C.R. 983
Case number
CRIMINAL APPEAL No. 1318/2006
Decided
14 December 2006
Bench
S.B. SINHA, MARKANDEY KATJU (2-judge bench)
Outcome
Appeal(s) allowed
Case type
Criminal
Acts & sections cited
Customs Act

Headnote

B Smugglers and Foreign Exchange Manipulators (Forfeiture of property) Act, 1976-ss. 6 (I) and 7 (!)-Notice and consequent forfeiture ofproperty­ Propriety of-Held: Forfeiture was illegal-As there is nothing recorded in C writing by the Authority establishing such link or nexus between the of Statutes-Interpretation of provisions of confiscation­ Held: Order of confiscation being stringent, the provisions thereof has to be construed strictly and the statute must be strictly complied with. D Notice was issued against appellant under Section 6 (1) of Smugglers and Foreign

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