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4. Learned counsel appearing on behalf of the applicant submitted that the entire story of the prosecution is unreliable, unworthy and is based on concocted facts. It is submitted that as per the FSL report, the material allegedly recovered from the possession of the accused/applicant has been identified as (i) Acetylcodeine, (ii)Tramadol and (iii) Dextromethorphan.

7. It is further submitted that Acetylcodeine is one of the major impurities present in illicitly manufactured Heroin meaning, thereby, unless Heroin is present along with Acetylcodeine, simple recovery of Acetylcodeine has no relevance for the purpose of arriving to conclusion, a case under NDPS Act is made out against the applicant. As per the FSL report, Dextromethorphan is absent.

11. It is submitted that at the instance when the contraband was recovered, it was in unsealed condition, therefore, the same falls within the clutches of the NDPS Act and the protection of licence is no longer available to the accused/applicant. It is vehemently submitted that the accused/applicant has mixed three different substances namely Tramadol, Acetylcodeine and Dextromethorphan and mixing of such substances is neither permissible under the Drugs and Cosmetic Act nor under the NDPS Act. It is further submitted that Acetylcodeine is not mentioned in any list under the Drugs and Cosmetic Act. Learned APP for State submitted that 'Codeine' is present naturally in opium and the same is converted into Acetylcodeine, i.e., the synthetic by-product during acetylation of "Morphine", to produce illicit Heroin. Further, a total of 2 kgs and 10 grams of contraband was recovered from accused Alok Saxena. Therefore, the accused Alok Saxena kept contraband in his exclusive and conscious possession and committed the offence under section 22 of the NDPS Act. It is submitted that the quantity recovered from the possession of the accused/applicant is commercial and therefore, the bar under Section 37 of the NDPS Act is applicable.

13. Heard learned counsels for the parties and perused the record, specifically the averments made in the Application, the contents of the FIR, and the Status Reports filed by the State.

14. In the instant case, as per the annexure no. 7 i.e., the result of the FSL report, the seized substance contains Acetylcodeine, Tramadol & Dextromethorphan. Tramadol is a psychotropic substance mentioned in the NDPS Act Schedule I at Serial Number 110 Y (as per notification of the Central Government dated 26th April 2018) and, as per annexure 1 (pg. 35) the license issued on 21st May 2009 was renewed up till 20th May 2019. However, the FIR was filed on 24th July 2021.