https://www.taxtmi.com/caselaws?id=160956 Strict compliance with the Narcotic Drugs and Psychotropic Substances Act, 1985 safeguards is required because of its severe penal consequences. Non-forwarding of recorded information to the immediate superior under the mandatory information-reporting requirement, together with failure to clearly apprise the accused of the right to a search before the nearest Gazetted Officer or Magistrate, undermines the legality of the search and seizure. On the facts recorded, these lapses were treated as material non-compliance, the prosecution case failed, and the conviction was held unsustainable. en-us Tue, 16 Apr 2002 00:00:00 +0530 Wed, 07 Jan 2026 13:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160956 Strict compliance with the Narcotic Drugs and Psychotropic Substances Act, 1985 safeguards is required because of its severe penal consequences. Non-forwarding of recorded information to the immediate superior under the mandatory information-reporting requirement, together with failure to clearly apprise the accused of the right to a search before the nearest Gazetted Officer or Magistrate, undermines the legality of the search and seizure. On the facts recorded, these lapses were treated as material non-compliance, the prosecution case failed, and the conviction was held unsustainable. Case-Laws Customs Tue, 16 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160956