https://www.taxtmi.com/caselaws?id=151976 Freezing of property under section 68F of the Narcotic Drugs and Psychotropic Substances Act may operate as an ad interim measure without prior notice, pending further inquiry. Natural justice is satisfied where the affected party receives a show-cause notice before confirmation and an opportunity to object. Failure to attend the scheduled hearing, coupled with a belated reply that does not address the merits of confirmation, does not establish denial of a hearing. Confirmation of the freezing order does not finally conclude the statutory inquiry. The challenge to the confirmed bank-account freezing on natural-justice grounds therefore failed. en-us Mon, 26 Jul 1999 00:00:00 +0530 Thu, 20 Jun 2013 16:07:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151976 Freezing of property under section 68F of the Narcotic Drugs and Psychotropic Substances Act may operate as an ad interim measure without prior notice, pending further inquiry. Natural justice is satisfied where the affected party receives a show-cause notice before confirmation and an opportunity to object. Failure to attend the scheduled hearing, coupled with a belated reply that does not address the merits of confirmation, does not establish denial of a hearing. Confirmation of the freezing order does not finally conclude the statutory inquiry. The challenge to the confirmed bank-account freezing on natural-justice grounds therefore failed. Case-Laws Income Tax Mon, 26 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151976