Supreme Court · 1993 INSC 133 · Decided 31 March 1993
Tekchand v. Competent Authority
- Court
- Supreme Court of India
- Citation
- 1993 INSC 133 · [1993] 2 S.C.R. 864
- Case number
- CIVIL APPEAL No. 1391/1979
- Decided
- 31 March 1993
- Bench
- B.P. JEEVAN REDDY, N. VENKATACHALA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act
Headnote
- Smugglers and Foreign Exchange Manipulators (Foifeiture of Property) Act, 197fr-Sections 2(2)(b), 3(e), 4, 6, and 7-Foifeiture of Property-Deten- lion under Customs Act or FERA-Whether applied only to persons detained c before the commencement of the Act. Voluntary Disclosure of Income and in characte.-Not to ex- tend lo proceedings under other enactments. D In 1975, the appellant, a dealer in watches and his sons the other appellants, made voluntary disclosure of certain income under the provisions of the Voluntary Disclosure of Income and Wealth Act. On that basis proceedings
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