https://www.taxtmi.com/caselaws?id=463878 Section 52A of the NDPS Act and the related rules on inventory, sampling and disposal require substantial, not literal, compliance; procedural deviation or delay does not by itself vitiate trial or conviction unless it creates real doubt about recovery or the prosecution case. On the facts, the sampling challenge failed because the seized packets were identified, matched and sampled in the prescribed manner, and no material lapse was shown to undermine the integrity of the contraband. The conviction was therefore sustained on the basis of reliable evidence as a whole. en-us Mon, 06 Jan 2025 00:00:00 +0530 Sat, 20 Sep 2025 15:28:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463878 Section 52A of the NDPS Act and the related rules on inventory, sampling and disposal require substantial, not literal, compliance; procedural deviation or delay does not by itself vitiate trial or conviction unless it creates real doubt about recovery or the prosecution case. On the facts, the sampling challenge failed because the seized packets were identified, matched and sampled in the prescribed manner, and no material lapse was shown to undermine the integrity of the contraband. The conviction was therefore sustained on the basis of reliable evidence as a whole. Case-Laws Indian Laws Mon, 06 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463878