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    <title>Seizure of Accounts or Records</title>
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    <description>An authorised officer who, after inspection, has reasonable cause to believe provisions of the Foreign Contribution (Regulation) Act or foreign exchange law are being contravened may seize relevant accounts or records and produce them before the court where proceedings are brought; seized material must be returned to its owner if no proceeding is commenced within the specified period following seizure.</description>
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