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1993 (3) TMI 96 - SC - CustomsWhether Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 applies only in case of persons who have been detained under the COFEPOSA prior to the commencement of the Act (SAFEMA)? Whether it is not proved that the properties forfeited are "illegally acquired properties" within the meaning of clause (c) of sub-section (1) of Section 3 - in particular of sub-clause (iii) thereof? Held that:- There is nothing in the Act to indicate either directly or by necessary intendment that the Act is confined only to those persons who have been detained under COFEPOSA or who have been convicted under the Customs Act or FERA prior to the commencement of the SAFEMA. The use of the words "has been made" in Section 2(2)(b) does not and cannot lead to such conclusion. The use of the said words must be understood in the context of Section 2(2) which provides that every person in respect of whom an order of detention has been made and which detention order has not been revoked or withdrawn by the competent authority nor has been set aside by a competent court, can be proceeded against under SAFEMA. There is also no reason to presume that the Parliament intended to extend any immunity to smugglers and manipulators of foreign exchange who are proceeded against under enactments other than those mentioned in Sections 11 and 16 of the Voluntary Disclosure Act. So far as the argument that the authorities under the Act have not properly considered the explanation offered by the appellants and the material produced by them, we must say that we are unable to agree with the same. Both the competent authority and the Appellate Authority have considered the same and held against the appellants. We see no reason to interfere with the concurrent findings in this appeal under Article 136 of the Constitution. Appeal dismissed.
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