Marking, inventory of seized drugs at police station

The marking and inventory of the seized items are governed by the procedure laid down in Section 21(1) of Republic Act No. 9165. The said provision provides:
Section 21. Custody and Disposition of Confiscated, Seized, and/or Surrendered Dangerous Drugs x x x:

(1) The apprehending team having initial custody and control of the drugs shall, immediately after seizure and confiscation, physically inventory and photograph the same in the presence of the accused or the person/s from whom such items were confiscated and/or seized, or his/her representative or counsel, a representative from the media and the Department of Justice (DOJ), and any elected public official who shall be required to sign the copies of the inventory and be given a copy thereof[.]
On the other hand, the relevant portion of the implementing rules and regulations of the law states:
SECTION 21. Custody and Disposition of Confiscated, Seized and/or Surrendered Dangerous Drugs, x x x:

(a) The apprehending officer/team having initial custody and control of the drugs shall, immediately after seizure and confiscation, physically inventory and photograph the same in the presence of the accused or the person/s from whom such items were confiscated and/or seized, or his/her representative or counsel, a representative from the media and the Department of Justice (DOJ), and any elected public official who shall be required to sign the copies of the inventory and be given a copy thereof; Provided, that the physical inventory and photograph shall be conducted at the place where the search warrant is served; or at the nearest police station or at the nearest office of the apprehending officer/team, whichever is practicable, in case of warrantless seizures; Provided, further, that non-compliance with these requirements under justifiable grounds, as long as the integrity and the evidentiary value of the seized items are properly preserved by the apprehending officer/team, shall not render void and invalid such seizures of and custody over said items[.]

In People v. Morate (G.R. No. 201156, January 29, 2014), the seizure and confiscation of the prohibited drugs from the accused-appellant was a warrantless seizure resulting from a buy-bust. The law, as carried out by its implementing rules and regulations expressly authorizes the taking of the inventory of the seized contraband “at the nearest police station or at the nearest office of the apprehending officer/team, whichever is practicable,” in case of warrantless seizure. Thus, the Supreme Court has ruled that marking upon immediate confiscation contemplates even marking at the nearest police station or office of the apprehending team.[1] In this light, the marking and inventory of the seized items at the police station immediately after the arrival thereat of the police officers who conducted the buy-bust operation should be declared in accordance with the law, its implementing rules and regulations, and relevant jurisprudence.

[1] People v. Resurreccion, G.R. No. 186380, October 12, 2009, 603 SCRA 510, 520.