Hon’ble Alok Mahra, J.

The present Criminal Revision has been filed impugning the judgment & order dated 12.12.2019 rendered by the learned Special Judge (NDPS) Act, Dehradun, in Special Sessions Trial No.26 of 2014, whereby learned trial Court had proceeded to frame charges against the revisionist under Sections 9-A, 25-A, 26 and 29 of the Narcotic Drugs and Psychotropic Substances Act, 1985, as well as Sections 420 and 467 of the Indian Penal Code, 1860.

2. According to the revisionist, he is one of the Directors of M/s Francis Remedies India Pvt. Ltd., a company duly incorporated in February 2006, along with Late Shri Anuj Singh, Shri Kirpal Singh, and Shri Gaurav Ahlawat. The said company is engaged in the manufacturing and distribution of over 400 pharmaceutical formulations throughout the territory of India. The revisionist was primarily entrusted with the management and supervision of the marketing operations of the company. Further, the revisionist was appointed as an Additional Director in another pharmaceutical concern, namely, M/s Alto Healthcare Pvt. Ltd., where he was similarly charged with the responsibility of overseeing marketing activities. It is stated that M/s Francis Remedies India Pvt. Ltd. is engaged in the production of a wide range of pharmaceutical formulations, including tablets, dry powder injections, injectable solutions, syrups, ointments, and capsules. The company operates under a valid manufacturing license issued by the Drug Controller, Uttarakhand, and possesses an approved list of drugs/products duly authorized by the Drug Controller for the purposes of manufacturing and distribution. According to the revisionist, on 28.12.2011, the NOC, Sub Zone, Dehradun received an intimation from the NOC, Zone, Lucknow, alleging that M/s Francis Remedies India Pvt. Ltd., Roorkee, District Haridwar, had illicitly exported Pseudo Ephedrine to Mexico. The communication directed the Sub Zone office to initiate a thorough inquiry into the alleged contravention. Pursuant thereto, the NOC, Sub Zone, Dehradun undertook a detailed investigation into the matter at its level. During the course of the investigation, it was ascertained that M/s Francis Remedies Pvt. Ltd., in conjunction with several other entities, had engaged in multiple commercial transactions. An examination of the available sale and stock registers disclosed a total of forty-two transactions executed between the said companies. To verify the details, notices were issued under Section 67 of the NDPS Act to 11 firms with whom the firm of the revisionist used to deal in order to collect their statements and relevant documents. The director of M/s Francis Remedies Pvt. Ltd. was asked to present all documents relating to business transactions with these 11 firms. The investigation concluded that these 11 companies were involved in selling medicines allegedly containing Pseudo Ephedrine and Ephedrine and all related documents such as bills, purchase orders, and stock registers were found to be skillfully fabricated. In reality, the companies did not receive or sell the Pseudo Ephedrine or Ephedrine products they claimed to have handled. During the course of the investigation, it was discerned that M/s Francis Remedies India Pvt. Ltd. had failed to prepare the RCS Order 1993, Form No. 5, and Form No. 2, in the manner prescribed under the statutory provisions. In the course of the inquiry, a notice was issued to the accused, Shri Gaurav Ahlawat, Director of M/s Francis Remedies India Pvt. Ltd., directing him to appear before the Investigating Officer and furnish a statement disclosing the accurate facts. Notwithstanding the same, the accused evaded appearance and failed to disclose the correct facts to the investigator. Consequent to the investigation, it was concluded that the accused-Gaurav Ahlawat had unlawfully sold 98 kilograms of Pseudoephedrine and 231 kilograms of Ephedrine, both being scheduled controlled substances through clandestine channels, wit