Mahindra TUV 300 plus bearing registration No.OD26-C9693 was also seized in which seven nos. of card board cartoons of Eskuf cough syrups were found and from that 1120 bottles of Eskuf cough syrups, the quantity of Codeine Phosphate comes to 224 grams, but without preparing two separate seizure lists for seizure of Eskuf cough syrups from two different vehicles, the S.I. of Sadar Police Station, Bolangir prepared only one seizure list and took the total quantity of Codeine Phosphates found in the total number of bottles in the two vehicles and made it to be 1 kg. 184 grams, which comes under commercial quantity. It is contended by the learned counsel for the petitioner that the procedure adopted is illegal and the petitioner cannot be made liable for seizure of Eskuf cough syrups from the Mahindra TUV 300 plus vehicle bearing registration No.OD-26-C-9693 and if the contents of Codeine Phosphates available in the Eskuf cough syrups seized from the Ashok Leyland Pick-up Van bearing registration No. OD-03-P-2651 in which the petitioner was present, is taken into account, then it is lesser than commercial quantity and the bar under section 37 of the N.D.P.S. Act will not be made applicable and therefore, the bail application of the petitioner may be favourably considered.