If any person makes preparation to do or omits to do anything which constitutes an offence punishable under any of the provisions of sections 19, 24 and 27A and from the circumstances of the case it may be reasonably inferred that he was determined to carry out his intention to commit the offence but had been prevented by circumstances independent of his will, he shall be punishable with rigorous imprisonment for a term which shall not be less than one-half of the minimum term (if any), but which may extend to one-half of the maximum term, of imprisonment with which he would have been punishable in the event of his having committed such offence, and also with fine which shall not be less than one-half of the minimum amount (if any), of fine with which he would have been punishable, but which may extend to one-half of the maximum amount of fine with which he would have ordinarily (that is to say in the absence of special reasons) been punishable.
Legal Commentary & Landmark Judgments: Section 30
Section 30 of the NDPS Act criminalizes preparation to commit major offences under Chapter IV (including Sections 19, 24, 27A, and commercial quantity offences), prescribing imprisonment of not less than half the minimum term up to half the maximum term prescribed for the substantive offence.
In Section 30 cases, defense counsel must establish that the acts alleged were equivocal and had not crossed the locus poenitentiae (point of no return). If the alleged contraband was not yet synthesized or the supply chain was incomplete, challenge the sufficiency of evidence to prove that the preparation was specifically directed towards a commercial quantity offence.