https://www.taxtmi.com/caselaws?id=183510 In forfeiture proceedings under Chapter V-A of the NDPS Act, the competent authority must first record reasons to believe, based on relevant material, that the properties were illegally acquired before issuing notice under section 68-H. Where the notice does not disclose the information relied on, and the alleged statements or material do not establish a nexus between the properties and illicit activity, the statutory foundation for initiation fails. The burden under section 68-J cannot shift to the affected person unless that foundational requirement is satisfied. On these facts, the show cause notice, forfeiture order, and appellate confirmation were set aside, and restoration of possession of the properties was directed. en-us Tue, 30 Sep 2008 00:00:00 +0530 Sat, 11 Jun 2016 12:33:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183510 In forfeiture proceedings under Chapter V-A of the NDPS Act, the competent authority must first record reasons to believe, based on relevant material, that the properties were illegally acquired before issuing notice under section 68-H. Where the notice does not disclose the information relied on, and the alleged statements or material do not establish a nexus between the properties and illicit activity, the statutory foundation for initiation fails. The burden under section 68-J cannot shift to the affected person unless that foundational requirement is satisfied. On these facts, the show cause notice, forfeiture order, and appellate confirmation were set aside, and restoration of possession of the properties was directed. Case-Laws Customs Tue, 30 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183510