Conservation of Foreign Exchange and Prevention of Smuggling Activities Act 1974 (COFEPOSA) with Rules [Bare Act with Section Notes] by Taxmann is a definitive statutory reference on India's preventive detention and property forfeiture regime for economic offences. The 2026 Edition consolidates the updated text of COFEPOSA along with SAFEMA 1976 and the Forfeited Property Rules 2006, presenting a unified legal framework for detention, forfeiture, adjudication, and asset management. Each provision is supported by precise, section-wise notes and curated judicial precedents that elucidate constitutional safeguards, procedural requirements, and their practical application. The book is an indispensable resource for courts, enforcement agencies, compliance professionals, and researchers engaged in economic offence and national security law.
