Section 107 of BNSS : Section 107: Attachment, forfeiture or restoration of property.

Explanation using Example

Example 1:

Scenario: A police officer is investigating a case of large-scale embezzlement by a corporate executive, Mr. Sharma. During the investigation, the officer discovers that Mr. Sharma has purchased a luxury villa in Goa using the embezzled funds.

Application of the Act:

1. The police officer, with the approval of the Superintendent of Police, applies to the Magistrate for the attachment of the villa, believing it to be derived from the criminal activity.
2. The Magistrate, after reviewing the application, issues a notice to Mr. Sharma, asking him to show cause within 14 days why the villa should not be attached.
3. Mr. Sharma fails to respond within the specified period.
4. The Magistrate, after considering the evidence and Mr. Sharma's non-response, passes an ex parte order for the attachment of the villa.
5. The Magistrate then directs the District Magistrate to distribute the proceeds from the sale of the villa to the victims of the embezzlement.
6. The District Magistrate, within 60 days, ensures the proceeds are distributed to the affected employees and stakeholders of the company.

Example 2:

Scenario: During a drug trafficking investigation, the police discover that Mr. Khan has purchased several high-end cars using money obtained from drug sales.

Application of the Act:

1. The investigating officer, with the approval of the Commissioner of Police, applies to the Court for the attachment of the cars, suspecting they are proceeds of crime.
2. The Court, believing the cars to be proceeds of crime, issues a notice to Mr. Khan, asking him to show cause within 14 days why the cars should not be attached.
3. Mr. Khan responds, claiming the cars were purchased with legitimate earnings.
4. The Court, after considering Mr. Khan's explanation and the evidence presented, decides that the cars are indeed proceeds of crime and orders their attachment.
5. The Court directs the District Magistrate to distribute the proceeds from the sale of the cars to the victims affected by Mr. Khan's drug trafficking activities.
6. The District Magistrate, within 60 days, distributes the proceeds to the affected families and individuals.
7. If there are no claimants or any surplus remains after satisfying the claimants, the remaining proceeds are forfeited to the Government.