https://www.taxtmi.com/acts?id=12689 Inspecting officers who, after examining accounts or records under section 23, have reasonable cause to believe a contravention of this Act or any foreign exchange law has occurred may seize those accounts or records and produce them before the court, authority or tribunal where proceedings are brought; the authorized officer must return seized documents to the person from whom they were taken if no proceeding is instituted within six months from the date of seizure. en-us Fri, 13 May 2011 19:06:21 +0530 Mon, 26 May 2025 11:14:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=12689 Inspecting officers who, after examining accounts or records under section 23, have reasonable cause to believe a contravention of this Act or any foreign exchange law has occurred may seize those accounts or records and produce them before the court, authority or tribunal where proceedings are brought; the authorized officer must return seized documents to the person from whom they were taken if no proceeding is instituted within six months from the date of seizure. Act-Rules FEMA Fri, 13 May 2011 19:06:21 +0530 https://www.taxtmi.com/acts?id=12689