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1999 (5) TMI 578 - AT - FEMAExtract: .......ly revoked within the time and the detenu or his legal heir cannot be treated as persons to whom the provisions of the SAFEMA apply and there was no jurisdiction in the Competent Authority to proceed to forfeit the properties. The appeal is accordingly allowed and the order of the Competent Authority, Madras, dated September 29, 1995, is set aside.
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