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Rajasthan HC Denies Bail to Accused Carrying 15.74 Kg Hydroponic Weed; Holds NDPS Act Overrides Customs Act in Airport Seizures [Read Order]

The court also clarified that in cases involving narcotic substances seized in a customs area, the Narcotic Drugs and Psychotropic Substances Act, 1985 (NDPS Act), being a special statute, assumes overriding effect over the Customs Act, 1962, by virtue of Section 80 of the NDPS Act.

Rajasthan HC - Accused - Hydroponic - Weed Holds - NDPS Act - Customs Act - Airport Seizures - taxscan
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The Rajasthan High Court dismissed the bail application of an accused who was found in possession of approximately 15.740 kg of "hybrid ganja/Hydroponic Weed" that was illicitly transported from Bangkok.

Kuldeep Singh (accused-applicant) was arrested in connection with a complaint filed by the Directorate of Revenue Intelligence (DRI) for offenses under Sections 8, 20, 23, and 29 of the NDPS Act.

The bench of Justice Sameer Jain raised a concern regarding the investigating agency's omission to invoke the relevant provisions of the Customs Act, 1962, considering the seizure occurred at an international airport, which is a "customs area". The Court summoned the Commissioner of Customs to clarify the investigative approach.

Upon interaction, the Court was informed that when narcotic or psychotropic substances are brought into India's territorial jurisdiction, the NDPS Act, being a special statute, overrides other laws. This is based on Section 80 of the NDPS Act, which states that its provisions are in addition to, and not in derogation of, any other law.

The Commissioner of Customs explained that, in alignment with the principle lex specialis derogat legi generali (a special law overrides a general law), customs officers, deemed "empowered officers" under Sections 42 and 53 of the NDPS Act, act under the procedure prescribed by the NDPS Act. They then promptly refer the matter to the Narcotics Control Bureau (NCB) or the State police for further investigation.

The Court accepted this explanation and held that the NDPS Act, by its special and overriding nature, governs the procedural and substantive course of action in such cases, and therefore, the non-invocation of specific provisions of the Customs Act did not vitiate the investigation, provided the NDPS Act's procedures are properly followed.

The counsel for the petitioner argued for bail, stating that the applicant is a young person (21 years old) in custody since 21.09.2025 and contended that the recovered quantity (15.740 kg) of ganja is less than the commercial quantity (20 kg) specified in the relevant Schedule, the charge-sheet has been filed, and the accused has no criminal antecedents.

The Special Public Prosecutor and the Commissioner of Customs Department submitted that the recovered substance is Hydroponic Weed. They argued that the substance's intensity is much greater than ordinary ganja.

The counsel pointed out the market value of the recovered substance is approximately ₹15.50 crores and also stated that investigation is still ongoing to determine if a larger racket is involved.

The applicant had also violated Sections 132, 11, and 111 of the Customs Act, and Section 77 for not submitting a baggage declaration form.

Citing precedents from the Supreme Court on economic offenses, which are committed with "cool calculation" and deliberately affect the economy, the Court held that it was not inclined to allow the bail application. The bail application was dismissed.

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DCIT vs Prestige Holiday Resorts Private Limited
CITATION :  2025 TAXSCAN (HC) 2602Case Number :  ITA No. 4161 & 4162/MUM/2025Date of Judgement :  28 October 2025Coram :  PER PAWAN SINGH, JUDICIAL MEMBERCounsel of Appellant :  Shri Dharmesh Shah a/w Ms. Mitali Parekh CAsCounsel Of Respondent :  Shri R.A. Dhyani CIT-DR & Shri Virabhadra Mahajan, Sr. DR

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