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Seized Contraband Weight Includes Neutral Substances for Quantity Assessment under NDPS Act, Section 2(xi) and Note 4.
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....Commercial quantity under the NDPS Act - If the contraband seized falls within the provisions of NDPS Act, the weight of the neutral substance would not be ignored while determining the nature of the quantity seized, whether small quantity, commercial quantity or in between - If the alleged contraband seized falls within the definition of ‘manufactured drug’ under Section 2(xi) of the NDPS Act, then the entire notification including the aforesaid ‘Note 4’ will be applicable. - HC....
TaxTMI
TaxTMI