Overview On January 23, 2026 , the Uttar Pradesh Police initiated attachment proceedings against movable and immovable assets worth approximately ₹28.50 crore belonging to Bhola Prasad , the prime accused in a codeine-based cough syrup smuggling case. The action follows court orders and aims to curb the illegal trade. This case highlights the ongoing efforts to combat organized crime and enforce drug regulations within the state. Key Developments Attachment Details Date of Attachment: January 23, 2026 Accused: Bhola Prasad , resident of Varanasi Commissionerate area, currently lodged in Sonbhadra district jail. Location: Three different locations in Varanasi . Supervision: Sonbhadra City Circle Officer Randhir Kumar Mishra . Investigation and Findings Sonbhadra Superintendent of Police (SP) Abhishek Verma stated that the special investigation team's probe revealed that Bhola Prasad operated an organized syndicate and amassed assets worth about ₹28.50 crore through the illicit cough syrup business. Legal Framework Section: The attachment was sought under Section 107 (attachment, forfeiture, or restoration of property derived from criminal activity) of the Bharatiya Nagarik Suraksha Sanhita (BNSS) . Court Order: The court issued attachment orders on January 22, 2026 , based on the evidence presented. Assets Attached Fixed Deposits: Two fixed deposit receipts worth ₹1,13,93,276 in Indian Bank's Sampurnanand Sanskrit University branch in Varanasi. Bank Accounts: Two bank accounts with a balance of ₹6,89,607 were debit-frozen. Vehicle: A Mercedes-Benz car with an estimated current value of ₹1.22 crore . Residential Houses: Two residential houses in Varanasi purchased in February 2023 for ₹3.03 crore in the name of Prasad's wife, Sharda Jaiswal . Building: A building in the Bhelupur area of Varanasi , bought in July 2025 for ₹23 crore in his wife's name. Arrest and Previous Actions The accused was previously arrested at Dum Dum Airport in Kolkata while attempting to flee abroad, with the assistance of Kolkata police. UPSC Relevance This case is relevant to GS2 (Governance, Polity, Social Justice) and GS3 (Economy, Internal Security) . It highlights the enforcement of laws related to economic offenses and drug trafficking, as well as the role of law enforcement agencies in curbing organized crime. The use of the Bharatiya Nagarik Suraksha Sanhita (BNSS) is particularly significant. Potential Exam Questions Discuss the effectiveness of asset attachment as a tool to combat economic crimes. Analyze the role of law enforcement agencies in curbing drug trafficking and organized crime. Evaluate the implications of the Bharatiya Nagarik Suraksha Sanhita (BNSS) on criminal justice and property rights. Additional Information Authorities are investigating a wider racket related to the illegal stocking and trade of codeine-based cough syrup, suspected to be worth hundreds of crores and spread even outside the State. Strict action will continue against those involved in the illegal cough syrup trade.