The main legal point established in the judgment is the mandatory nature of the provisions of Sections 41 and 42 of the Narcotics Drugs and Psychotropic Substances Act, and the requirement for strict compliance with these provisions for the prosecution to establish its case.

1. This appeal arises against judgment of learned Additional Sessions Judge/Presiding Officer, Special Court for Essential Commodities Act Cases, Coimbatore, in C.C.No.100 of 2008 on 25.04.2014.

2. Prosecution case is that on the basis of information had from NCB Head Quarters, New Delhi and Specific Intelligence gathered by Narcotics Control Bureau, South Zonal Unit, that one Seethapathy, President of M/s. Chandra Importers Inc, 160, Home Street, Elmira, New York, was indulging in illegal Internet Pharmacy business and had a branch office at No. 46, R.K. Mills, 'B' Colony Road, Peelamedu Pudur, Coimbatore and A1, one D.Ramakrishnan (hereinafter refer to Ramakrishnan only as A1) residing in the above address was managing the activities of the said branch at Coimbatore and the said Ramakrishnan procured psychotropic substances such as Alprazolam, Lorazepam, Nitrozapam etc on daily orders received by him through E-mail from Seethapathy of M/s. Chandra Importers Inc, New York, packed it at his office and effected despatch to various customers abroad, officers camping at Coimbatore conducted a search in the premises of second appellant on 25.01.2008 at about 13.00 hours in the presence of two independent witnesses and the accused D.Ramakrishnan after complying with the necessary formalities under section 50 of the Narcotics Drugs and Psychotropic Substances Act, 1985 (hereinafter referred to as 'Act'). On inquiring about the operations of M/s. Chandra Importers Inc, A1 informed that he was the Branch Manager of the company and his boss Seethapathy used to inform consolidated requirement of drugs through e-mail which he purchased from local pharmacies, packed and sent to individual customers abroad. He showed the files containing packing slips and receipts for the purchase of drugs. The drugs dealt with by him included psychotropic substances such as Alprazolam, Lorazepam, Nitrozapam etc. He also informed that he had not obtained any permission from the competent authority i.e. the Narcotics Commissioner, Central Bureau of Narcotics, Gwalior for export of the above scheduled psychotropic substances under the Act. He showed two computers used for the business purpose. The officers seized the mercury make CPU and Wipro make CPU along with mouse and keyboards. The hard disk of CPU mercury make bearing Sl.No.6PS35DSE and the hard disk of Wipro make bearing Sl.No.5LAK86PM were detached from the CPU and packed and given markings P1 and P2 respectively. The mouse and the keyboards were packed and given the marking P3. The packages were sealed with NCB seal No.12. During enquiry, A1 showed box files containing packing cum despatch slips to individual customers and other documents regarding establishment and dealings of the company. All these documents, required for investigation, were listed in Annexure A and seized. The mahazar proceedings were completed at about 20.00 hours on 25.01.2008 on the spot. Then the seizing officer summoned A1 to appear before him to ''Q'' Branch office, 60 Lakshmi Mills Quarters, NGR Street, Coimbatore, for further enquiry. Accordingly, A1 accompanied the officers voluntarily to ''Q'' Branch office and tendered a voluntary statement under section 67 of the Act. He admitted to procurement, possession, using of the residential premises for packing, transportation and illicit export of psychotropic substances out of India to various destinations abroad. Thus, A1 entered into criminal conspiracy for illicit export of psychotropic substances in contravention of the provisions of section 8(c) r/w 22, 23, 25, 27A, 29 and 38 of the Act and Rule 53, 53A and 56 of Narcotics Drugs and Psychotropic Substances Rules, 1985. A1 was placed under arrest at 11.00 hours on 26.01.2008 and sent to judicial custody. As per the directions of Court, two hard disks were sent to Government Examiner of Questioned Documents, Directorate of Forensic Science, Hyderabad. The report in hard and soft copy revealed that the psychotrop