https://www.taxtmi.com/caselaws?id=798262 Qualifying codeine cough syrup remains outside the NDPS Act when it meets the Entry 35 composition limits, has an established therapeutic character, and is genuinely dealt with by a licensed entity for medicinal or scientific purposes. A Drugs and Cosmetics regulatory breach, including retail sale without prescription, does not alone establish NDPS liability without material showing knowing diversion. The exemption is unavailable where stock, sales or transport are knowingly directed to intoxication or other non-medicinal use; in that event, the entire syrup mixture determines the relevant quantity. Bail depends on individual prima facie evidence of conscious possession, knowledge, diversion, or participation in trafficking, rather than unsupported confessions or weak circumstantial material. en-us Tue, 01 Sep 2026 00:00:00 +0530 Fri, 04 Sep 2026 08:24:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798262 Qualifying codeine cough syrup remains outside the NDPS Act when it meets the Entry 35 composition limits, has an established therapeutic character, and is genuinely dealt with by a licensed entity for medicinal or scientific purposes. A Drugs and Cosmetics regulatory breach, including retail sale without prescription, does not alone establish NDPS liability without material showing knowing diversion. The exemption is unavailable where stock, sales or transport are knowingly directed to intoxication or other non-medicinal use; in that event, the entire syrup mixture determines the relevant quantity. Bail depends on individual prima facie evidence of conscious possession, knowledge, diversion, or participation in trafficking, rather than unsupported confessions or weak circumstantial material. Case-Laws Indian Laws Tue, 01 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798262