Narcotic Drug Seizure by Tax Officers not amounts to Seizure under NDPS Act

Anant Vardhan Pathak Vs Union of India (Bombay High Court) The issue under consideration is whether the act of the Income Tax Officers of collecting and keeping the Narcotic Drug found during search in safe custody constitutes a seizure? In the present case, the officers of the Income Tax Department conducted a search and seizure operation in Room of the Taj Palace Hotel, Mumbai in connection with the affairs of the group companies controlled by Mr. Yash Birla. The applicant is the President of the corporate affairs of the said group. During the course of the operation, the applicant was found...