TMI Blog2001 (10) TMI 1102X X X X Extracts X X X X X X X X Extracts X X X X ..... in whose favour the order of forfeiture was passed by the Competent Authority should be impleaded as a party respondent and should be heard. We, therefore, directed that the Union of India should be impleaded as a party respondent to the appeal and notices were issued to the Union of India represented by the Revenue secretary. We indicated by our order dated July 24, 2001, that the Union of India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earing for the Competent Authority submitted that as per the communication received from the Ministry of Finance dated August 17, 2001, the Competent Authority has to look after the interests of the Central Government. He placed the letter of the Competent Authority before us. Under the scheme of the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 ( SAFEMA for sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nment. If such a situation arises, the position of the Competent Authority, who is a primary Tribunal will be open to question by the concerned parties. We do not think that such a situation is contemplated by the scheme of the Act. It will not be prudent on the part of the Competent Authority to do anything which is outside the scope of the provisions of the Act and place himself in an awkward si ..... X X X X Extracts X X X X X X X X Extracts X X X X
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