law: Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976
  2. Application-
  (1) The provisions of this Act shall apply
  
  only to the person specified in sub-section (2).
  (2) The person referred to in sub-section (1)
  
  are the following namely:-
  (a) Every person-
  1. Who has been
  
  convicted under the Sea Customer Act, 1878 (8 of 1878), or the Customs Act,
  
  1962 (52 of 1962), of an offence in relation to goods of a value exceeding one
  
  lakh of rupees; or
  2. Who has been
  
  convicted under the Foreign Exchange Regulation Act, 1947 (7 of 1947), or the
  
  Foreign Exchange Regulation Act, 1973 (46 of 1973), of an offence, the amount
  
  or value involved in which exceeds one lakh or rupees; or
  3. Who having been
  
  convicted under the Sea Customs Act, 1878(8 of 1878), or the Customs Act, 1962
  
  (52 of 1962), has been convicted subsequently under either of those Acts; or
  4. Who having been
  
  convicted under the Foreign Exchange Regulation Act, 1947 (7 or 1947), or the
  
  Foreign Exchange Regulation Act, 1973 (46 of 1973), has been convicted
  
  subsequently under either of those Acts;
  5. Every person in
  
  respect of whom an order of detention has been made under the Conservation of
  
  /Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (52 of
  
  1974):
  Provided that-
  1. Such order of detention, being an order to
  
  which the provisions of section 9 or section 12A of the said Act do no apply,
  
  has not been revoked on the report of the Advisory Board under section 8 of the
  
  said Act or before the receipt of the report of the Advisory Board or before
  
  making a reference to the Advisory Board; or
  2. Such order of detention, being an order to
  
  which the provisions of section 9 of the said Act apply, has snot been revoked
  
  before the expiry of the time for, or on the basis of the review under
  
  sub-section (3) of section 9, or on the report of the Advisory Board under section8,
  
  read with sub-section (2) of section 9 of the said Act; or
  3. Such order of detention, being an order to
  
  which the provisions of section12A of the said Act apply, has snot been revoked
  
  before the expiry of the time for, or on the basis of the review under
  
  sub-section (3) of section 9, or on the report of the Advisory Board under
  
  section8, read with sub-section (6) of section 12A, of that Act; or
  4. Such order of detention has not been set
  
  aside by a court of competent jurisdiction;
  1. Every person who is
  
  a relative of a person referred to in clause (a) or clause(b);
  2. Every associate
  
  person referred to in clause (a) or clauses (b);
  3. Any holder
  
  (hereafter in this clause referred to as the present holder) of any property
  
  which was at any time previously held by a person referred to in clause (a) or
  
  clause (b) unless the present holder or, as the case may be, any one who held
  
  such property after such person and before the present and before the present
  
  holder, is or was a transferee in good faith for adequate consideration.
  Explanation1.-For the purposes of
  
  sub-clause (I) of clause (a), the value of any goods in relation to which a
  
  person has been convicted of an offence shall be the wholesale price of the goods
  
  in the ordinary course of trade in India as on the date of the commission of
  
  the offence.
  Explanation 2 .-For the purposes of
  
  clause (c), "relative", in relation to a person, means -
  1. Spouse of the person;
  2. Brother or sister of the person;
  3. Brother or sister of the spouse of the
  
  person;
  4. Any lineal ascendant or descendant of the
  
  person;
  5. Any lineal ascendant or descendant of the
  
  spouse of the person;
  6. Spouse of a person referred to in clause
  
  (ii), clauses(iii) clause (iv)or clauses (v);
  (vii) Any lineal descendant of a person
  
  referred to in clause (ii) or clause (iii);
  Explanation 3.-For the purposes of
  
  clause (d), "associate", in relation to a person, means-
  (i) Any individual who had been or is residing
  
  in the residential premises (including out-houses) of such person;
  (ii) Any individual who had been or is
  
  managing the affairs or keeping the accounts of such person;
  1. Any association of
  
  persons, body of individuals, partnership firm, or private company within the meaning
  
  of the Companies Act, 1956 (1 of 1956), of which such person had been or is a
  
  member, partner or director;
  2. Any individual who
  
  had been or is a member, partner or director of an association of person, body
  
  of individuals partnership firm, or private company within the meaning of the
  
  Companies when such person had been or is a member, partner or director of such
  
  association body, partnership firm or private company;
  3. Any person who had
  
  been or is managing the affairs, or keeping the accounts, of an association of
  
  person, body of individuals, partnership firm or private company referred to in
  
  clause (iii);
  4. The trustee of any
  
  trust, where,-
  a. the trust has been
  
  created by such person; or
  b. the value of the 
  
  assets contributed by such person (including the  value of the assets 
  
  if any, contributed by him earlier) to the trust amounts, on the date on which 
  
  the contribution is made, to not less than twenty per cent, of the value of the 
  
  assets of the trust on that date
  1. 
  
  where the competent authority , for reasons to be recorded in writing,
  
  considers that any properties of such person are held on his behalf by any
  
  other person, such other person.
  Explanation 4.- For the avoidance of
  
  doubt , it is hereby provided that the question whether any person is a person
  
  to whom the provisions of this Act apply may be determined with reference to
  
  any facts, circumstances or events (including any conviction or detention)
  
  which occurred or took place before the commencement of this Act.