IMPORTANT POINT
The central legal point established in the judgment is the mandatory nature of the statutory provisions under Section 68-F of the Narcotic Drugs and Psychotropic Substances Act, 1985, and the requirement for confirmation by the competent authority within 30 days for the validity of a freezing order.

JUDGMENT :

1. Heard the learned Counsel for the parties.

2. Rule. Rule made returnable forthwith. With the consent of the learned Counsel for the parties, heard finally.

3. This Petition under Article 227 of the Constitution of India assails the legality, propriety and correctness of the order dated 3 December 2021 passed by the learned Additional Sessions Judge, Thane, on an application for defreezing of bank account No.001905004912 of M/s. Allied Air Express maintained with ICICI Bank, Mira Road Branch, which has been frozen by the Respondent No.1 – Directorate of Revenue Intelligence, Mumbai Zonal Unit in connection with F.No.DRI/MZU/C/INT-117/2016 registered against Manjit Singh, husband of the Petitioner and others for the offences punishable under Sections 22(c), 23(c), 27-A and 29 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (the Act, 1985).

4. The background facts can be summerized as under :

4.1 Pursuant to a specific intelligence that Manjig Singh (A1) was involved in illegal export of psychotropic substances namely Alprazolam, Zolpidem, Diazepam, etc., through Foreign Post Office, New Delhi, by way of mis-declaration and use of fake prescriptions, search and seizure operations were conducted at various places. Contraband substances were recovered. Manjit Singh (A1) and other accused came to be arrested. Post completion of investigation, chargesheet has been lodged leading to NDPS Case No.48 of 2017.

4.2 In the meanwhile, the Authorized Officer after having found that illegally acquired property has been deposited in the various bank accounts, ordered the freezing of the accounts, including bank account No.001905004912, standing in the name of M/s. Allied Air Express maintained with ICICI Bank, Mira Road Branch (the subject account). It transpired that the prime accused Manjit Singh (A1) was operating the subject account which stood in the name of M/s. Allied Air Express, a proprietary firm of the Petitioner.

4.3 The Petitioner preferred an application for defreezing the bank account on the ground, inter alia, that the order of freezing of the bank account having not been confirmed by the Competent Authority within a period of 30 days as mandated under sub-Section (2) of Section 68-F, the said order ceased to operate.

4.4 Respondent No.1 – DRI resisted the application on the ground that though the account stood in the name of M/s. Allied Air Express, yet the subject account was exclusively operated and managed by Manjit Singh (A1) – husband of the Petitioner. Therefore, the amount standing to the credit of the subject account being in the nature of the proceeds of the drug trafficking, the confirmation as envisaged by sub-Section (2) of Section 68-F of the Act, was not warranted.

4.5 By the impugned order, the learned Special Judge was persuaded to reject the application opining, inter alia, that the amount which stood to the credit of the subject account represents proceeds of illicit supply of psychotropic substances. Since the said account was used and operated by Manjit Singh (A1) for elicit trafficking in psychotropic substances and the applicant was a mere proxy, no case for defreezing of the subject account was made out.

4.6 Being aggrieved, the Petitioner has invoked the writ jurisdiction.

5. An affidavit in reply is filed on behalf of the Respondent No.1. An endeavour has been made to support the impugned order on the premise that in the voluntary statement of the Petitioner under Section 67 of the Act, 1985, the Petitioner had feigned complete ignorance of the subject account and had claimed that she was unaware of the affairs of M/s. Allied Air Express, including the bank accounts maintained in the name of the said firm. The Petitioner had further stated that the subject account was opened and operated by Manjit Singh (A1). Thus, the Petitioner cannot turn around and lay a claim over the amount standing to the credit of the said account, which is essentially an illegally acquired property.

6. I have hea