Narcotic Drugs and Psychotropic Substances Act, 1985 · Chapter VA: Forfeiture of Illegally Acquired Property
Section 68D: Competent authority
(1) The Central Government may, by order published in the Official Gazette, authorise [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.]
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 14 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 68D
No Supreme Court judgment in our database cites this section yet.