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Issues: Whether the period of detention undergone under COFEPOSA during the investigation of the same criminal case was liable to be set off against the sentence under Section 428 of the Code of Criminal Procedure, 1973.
Analysis: Section 428 of the Code of Criminal Procedure, 1973 allows set-off of the period of detention undergone during the investigation, inquiry or trial of the same case before conviction. The revision petitioners were in custody during the relevant period while the customs case was under investigation, and they were treated as undertrial prisoners for that case. The fact that their custody was also under COFEPOSA did not prevent the period from being reckoned for set-off, since the detention coincided with the investigation in the same case.
Conclusion: The period of detention from 19-6-1984 to 19-6-1985 was entitled to be set off in favour of the revision petitioners.
Ratio Decidendi: Detention undergone during the investigation of the same case is set off under Section 428 of the Code of Criminal Procedure, 1973, even where the custody also arose from preventive detention, if the accused remained in custody as an undertrial in that case.