Section 68D: Competent authority

1[68D. Competent authority.– (1) The Central Government may, by order published in the Official Gazette, authorise 2[any Commissioner of Customs or Commissioner of Central Excise] or Commissioner of Income-tax or any other officer of the Central Government of equivalent rank to perform the functions of the competent authority under this Chapter.

(2) The competent authorities shall perform their functions in respect of such persons or classes of persons as the Central Government may, by order, direct.]

1. Ins. by Act 2 of 1989, s. 19 (w.e.f. 29-5-1989)

2 Subs. by Act 16 of 2014, s. 21, for “any Collector of Customs or Collector of Central Excise” (w.e.f. 1-5-2014).

Simplified Explanation

Section 68D of the NDPS Act lays down the framework for the appointment and role of the Competent Authority under Chapter VA, which deals with the forfeiture of illegally acquired property. This authority is empowered to take necessary actions as per the provisions of the Act to identify and confiscate such properties.

Key Provisions of Section 68D

1. Appointment of Competent Authority (Subsection 1):
   • The Central Government has the power to appoint a Competent Authority by issuing an order published in the Official Gazette.
   • The Competent Authority can be:
     • A Commissioner of Customs,
     • A Commissioner of Central Excise,
     • A Commissioner of Income Tax, or
     • Any other officer of equivalent rank in the Central Government.

2. Scope of Authority (Subsection 2):
   • The Competent Authority’s jurisdiction is defined by the Central Government.
   • This jurisdiction may be restricted to specific persons or classes of persons as specified in a government order.

Role and Responsibilities of the Competent Authority

The Competent Authority is responsible for:

1. Initiating Proceedings for Forfeiture:
   • Identifying, tracing, and initiating the process to confiscate illegally acquired properties under Chapter VA.
2. Issuing Notices:
   • Notifying individuals whose properties are suspected to be illegally acquired, as per Section 68E.
3. Freezing Properties:
   • Ordering the temporary prohibition of the transfer or movement of properties under Section 68F.
4. Ensuring Due Process:
   • Conducting inquiries and ensuring adherence to legal safeguards before confiscating properties.

Purpose of Section 68D

The provision ensures:

1. Specialization in Enforcement:
   • By appointing senior officers such as Commissioners, the Act ensures that the forfeiture process is handled by experienced officials with the requisite expertise in enforcement.
2. Accountability and Transparency:
   • The requirement for a Gazette notification makes the appointment process transparent and ensures accountability.
3. Efficient Execution:
   • Specifying the scope of jurisdiction for the Competent Authority allows targeted and effective enforcement of forfeiture laws.

Practical Implications

• Streamlined Investigations:
  A designated authority centralizes the process, ensuring quicker and more focused investigations into illicitly acquired properties.
• Defined Jurisdiction:
  The ability to restrict the authority’s jurisdiction to specific persons or classes ensures that enforcement actions are aligned with national priorities.
• Legal Safeguards:
  The Competent Authority must act within the legal framework, balancing enforcement with the rights of affected individuals.