As per case facts, respondents and an absconding accused were allegedly involved in drug trafficking, with heroin delivered in a hotel room in Krishnagiri. NCB officials conducted a search, seizing ... contraband and arresting the respondents. The trial court acquitted them, leading the NCB to appeal, asserting that charges were proven, voluntary statements were made, and statutory procedures were followed. The question arose whether mandatory provisions of the NDPS Act, including Sections 42, 50, and 57, were strictly complied with during search, seizure, and arrest, and the admissibility of Section 67 statements given contradictions in evidence and an improbable search setting. Finally, the High Court found vital contradictions in evidence, noting that Section 67 statements were made after recovery and are limited to discovery. Highlighting the improbability of the proceedings in a small room and the independent witness turning hostile, the court upheld the acquittal, concluding the prosecution failed on factual and legal grounds.