In Rem
A lawsuit against an item of property, not against a person
An action in rem is a proceeding that takes no notice of the owner of the property but determines rights in the property that are conclusive against all the world.
that the penalty of confiscation is a penalty in rem which is enforced against the goods; therefore, it is not necessary for the Customs authorities to prove that any particular person is concerned with their illicit importation or exportation. It is enough if the Department furnishes prima facie proof of the goods being smuggled stocks. - Supreme Court of India
Confiscation proceedings are Proceedings in rem – Tribunal
"Who will protect the public when the police violate the law?"
(William) Ramsey Clark
Until Tomorrow with more DDT
Have a nice Day.
Mail your comments to vijaywrite@taxindiaonline.com