https://www.taxtmi.com/caselaws?id=159779 Under Chapter VA of the NDPS Act, forfeiture proceedings require the competent authority to record a reasoned belief, based on relevant material, that the property is illegally acquired and has a real nexus with illicit traffic income. A notice under Section 68H cannot rest on vague allegations or ipse dixit, and the burden under Section 68J arises only after valid initiation. On the facts, the notice failed to disclose adequate reasons or a live link between the properties and alleged illicit income, showing non-application of mind. The notice and consequential forfeiture proceedings were therefore held invalid, though fresh proceedings in accordance with law were left open. en-us Tue, 08 Jul 2008 00:00:00 +0530 Mon, 08 Sep 2025 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159779 Under Chapter VA of the NDPS Act, forfeiture proceedings require the competent authority to record a reasoned belief, based on relevant material, that the property is illegally acquired and has a real nexus with illicit traffic income. A notice under Section 68H cannot rest on vague allegations or ipse dixit, and the burden under Section 68J arises only after valid initiation. On the facts, the notice failed to disclose adequate reasons or a live link between the properties and alleged illicit income, showing non-application of mind. The notice and consequential forfeiture proceedings were therefore held invalid, though fresh proceedings in accordance with law were left open. Case-Laws Customs Tue, 08 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159779