the sole reason that the steps were not followed one after the other but in the present case, the non-compliance of procedure is accompanied with lackadaisical approach of the investigating agency as well as long period of incarceration pending trial. There is no provision of law that mandates taking of samples at the time of seizure, however, there is no provision barring the same too. In a recent judgment titled as Mohammed Khalid and another Vs. The State of Telangana passed by Hon’ble the Supreme Court in Criminal Appeal No(S). 1610 Of 2023 dated 01.03.2024, it was held that since no proceedings were undertaken for preparing of inventory and drawings of samples as per Section 52-A of NDPS Act, thus, the FSL was considered to be waste and was not considered worthy of being read in evidence on the basis of this inter alia other aspects, Hon’ble the Apex Court acquitted the appellants of all charges. The relevant paragraph of the above judgment is reproduced as under:-