9911796707
TMI Blog1999 (4) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 (SAFEMA), whereby properties belonging to Hasmukh Tribhovandas Gandhi who was detained under the provisions of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (COFEPOSA), were forfeited by order dated June 25, 1976. After issuing notice to the detenu under section 6(1) dated June 16, 1979, and after considering the contentions of the detenu and the record, the impugned order was passed. The appeal filed by the detenu against the impugned order was allowed in part, only in respect of the forfeiture of an amount of Rs. 42,000 and the rest of the impugned order was sustained by this Tribunal by order dated December 16, 1980, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irector, appearing for the Competent Authority, submitted that the appeal filed against the impugned order for the detenu had already been dismissed and cannot be reopened once again and that the appeal is hopelessly barred by limitation. He further contends that the sale transactions in favour of the appellant and his predecessors are all void under section 11 of the SAFEMA. In order to appreciate the rival contentions it is necessary to set out section 11 of the SAFEMA : Certain transfers to be null and void. Where after the issue of a notice under section 6 or under section 10, any property referred to in the said notice is transferred by any mode whatsoever such transfer shall, for the purposes of the proceedings under this Act, be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h contained in any other law for the time being in force. The SAFEMA is a special enactment and is given overriding effect over every general law, under section 24. Section 41 of the Transfer of Property Act, 1882, is an exception to the general rule, but has no application to the special provisions under section 11 of the SAFEMA, which in clear terms, lays down that the transfer of any property made subsequent to the forfeiture of the property to the Central Government consequent to the order made under section 7, shall be deemed to be null and void. In view of the clear provision made in the special enactment in section 11 of the SAFEMA, section 41 of the Transfer of Property Act will not come to the aid of the appellant. The question ..... X X X X Extracts X X X X X X X X Extracts X X X X
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