is nothing but a final report of the police officer under Section 173(2) of Cr. P.C. It is an opinion or intimation of the investigating officer to the concerned court that on the material collected during the course of investigation, an offence appears to have been committed by the particular person or persons, or that no offence appears to have been committed. 4 We clarify and respectfully agree with the view expressed by this Court in Siddharth v. State of Uttar Pradesh and Another, (2022) 1 SCC 676, which has interpreted Section 170 of the Code. The word ‘custody’ used in the said Section does not contemplate either police or judicial custody, for otherwise the Section would lead to unpalatable and incongruous consequences. It is observed that in normal and ordinary course, the police should avoid arresting a person and sending him to jail, if it is possible for the police to complete the investigation without his arrest and if every kind of cooperation is provided by the accused