APPELLATE TRIBUNAL UNDER SAFEMA AT NEW DELHI FPA-ND-276/DLI/2020

1. Smt. Amarjit Kaur (widow), 2. Sh. Charanjit Singh (son), Both Legal Heir of Late Major Singh … Appellants Versus The Competent Authority, Delhi … Respondent Advocates/Authorized Representatives who Argued For the Appellant: Mr. R.K. Kapoor, Ms. Aakriti Kapila, Ms. Sujata Sarkar, Advocates, For the Respondent: Mr. Rishabh Shama, Advocate.

CORAM SHRI BALESH KUMAR : MEMBER SHRI RAJESH MALHOTRA : MEMBER

FINAL ORDER

10.09.2025 Dictated by: Rajesh Malhotra Present Appeal is filed by the Appellants under Section 68-O of the Narcotics Drugs and Psychotropic Substances Act, 1985 (NDPS) against impugned Forfeiture Order dated 06.03.2020 passed by the Competent Authority, New Delhi, whereby the properties confirmed for attachment vide order dated 14.09.2007 were ordered to be forfeited. The details of the said properties are as under:

2. As per the facts of the case, 71 Kg of Poppy husk was recovered from the possession of Major Singh and accordingly he was arrested on 23.07.2003, after registration of FIR No. 76 dated 23.07.2003 for commission of offence u/s 15 of the NDPS Act, 1985 at P.S. Bullowal, District: Hoshirarpur, Punjab. Accused Major Singh was convicted vide judgment dated 13.12.2005 and therefore, sentenced for 10 years of rigorous imprisonment along with fine of Rs. 1,00,000/- by Ld. Special Judge, NDPS Court, Jalandhar vide order dated 13-14, December, 2005.

Therefore, financial investigation was conducted by the SHO and he seized/frozen the properties on 15.08.2007 u/s 68-F(1) of NDPS Act, 1985. Thereafter, notice was given to the affected person to appear before the Competent Authority to defend his case. The Competent Authority after giving opportunity of being heard to the affected person for acquiring the said properties, vide order dated

14.09.2007 confirmed the same u/s 68-F(2) of NDPS Act, 1985.

Aggrieved with the said confirmation order dated 14.09.2007, the affected person filed Appeal before the Appellate Tribunal. This Appellate Tribunal disposed of the Appeal vide order dated 05.02.2008 and remanded the matter to the Competent Authority for passing fresh order as per law after giving reasonable opportunity to the affected person. In the meantime, forfeiture proceedings were already initiated against the accused Major Singh, being convicted for ten years and hence his properties were liable to be forfeiture u/s 68- I of the NDPS Act. Accordingly, the matter remanded back by this Appellate Tribunal merged with the forfeiture proceedings-initiated u/s 68-I before the Competent Authority.

Hence, on 10.03.2018, after recording the reasons to believe as per Section 68-H the Competent Authority issued Show Cause Notice to the Affected Person, Sh. Major Singh, who appeared and filed written submissions on 17.10.2018. Thereafter, on account of death of Sh. Major Singh, another Show Cause Notice dated 17.06.2019 were issued to LRs of Major Singh to explain the sources of income for acquiring the frozen properties and to explain why the said properties should not be treated as illegally acquired properties liable for forfeiture to the Central Government. Thereafter, his LRs filed the reply on 15.07.2019 along with various documents, through their GPA holder Sh. Harbhajan Singh. The property-wise reply given by AP was discussed by the Competent Authority and thereafter gave property-wise finding and concluded that AP has failed to discharge the burden of proof cast upon him u/s 68-J of the NDPS Act, and hence, the said three properties were forfeited to the Central Government vide order dated 06.03.2020.

Aggrieved by the said forfeiture order, LRs of the Appellant Major Singh filed the present Appeal.

3. During the arguments, Ld. Counsel for the Appellants argued that all the said three properties were acquired by Major Singh and his sons from the legal source of income. There was no basis with the SHO to invoke any reason to believe that the said three propertie