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2017 (2) TMI 753 - AT - CustomsSeizure of the deposits and balance thereof in the subject property - natural justice - the appellant has failed to discharge the burden of proof as required u/s 8 of the SAFEM (FOP) Act, 1976 despite being provided sufficient opportunities for the same. Hence, the deposits and balance thereof in the subject property were forfeited to the Central Government, free from all encumbrances, in terms of the provisions of Section 7(1) and (3) of SAFEM (FOP) Act, 1976 - Held that: - the notice was not served upon the applicant which was mandated u/s 6(2) of SAFEM (FOP) Act, 1976 - It is well-settled salutary principle that if a statute provides for a thing to be done in a particular manner, then it has to be done in that manner and in no other manner - the impugned order dated 17th March, 2016 is not sustainable as far as the said property of the applicant is concerned, as the same is passed contrary to the provisions of Section 6(2) of the SAFEM (FOP) Act, 1976 and the same is accordingly set aside - property to be released - appeal allowed - decided in favor of appellant.
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