According to an affidavit submitted by IPS officer Gnyaneshwar Singh, Shah Rukh Khan's son Aryan Khan and his friend Arbaaz Merchant were identified as defendants in the 2021 Cordelia cruise drug bust case at the last minute by the NCB-Mumbai.

Bollywood superstar Shah Rukh Khan's son Aryan Khan and his friend Arbaaz Merchant were identified as defendants in the 2021 Cordelia cruise drug bust case at the last minute by the NCB-Mumbai, according to an affidavit submitted by IPS officer Gnyaneshwar Singh, who oversaw the investigation.

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The affidavit further stated that the information note was changed at the last minute to include two names while removing those of several other suspects. Former NCB-Mumbai chief Sameer Wankhede has failed to appear before the CBI for recording his statement in a corruption case.

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Gnyaneshwar Singh stated in his affidavit in the Cordelia cruise drug bust case that "it appeared that the information note was modified at the last minute and the names of accused Aryan and Arbaaz were included at the last moment and the names of some other suspects were dropped from the original information note."

The affidavit further noted that the series of lapses in the custody of Aryan is proof of the fact that it was compromised intentionally to allow Kiran Gosavi - a witness in the drug bust case and now an accused in the CBI case. 

The NCB ultimately dropped the prosecution against Aryan. One further procedural error can be seen in the audio recording of Aryan that Gosavi released. Hours after the cruise liner raid, a selfie of Gosavi and Aryan went viral.

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The affidavit also referred to the NCB office's recording equipment being tampered with. It also revealed about NCB officers took away valuables during the raid without documentation. Singh had filed the affidavit in response when Wankhede moved the Central Administrative Tribunal opposing the inquiry initiated against him.