https://www.taxtmi.com/acts?id=12689 Seizure of accounts or records may follow an inspection where the inspecting officer has reasonable cause to believe that the Act or any law relating to foreign exchange has been or is being contravened. The officer may produce the seized material before the court, authority or tribunal in which proceedings are brought. The authorised officer must return it where no proceeding is instituted within six months from seizure for the disclosed contravention. en-us Fri, 13 May 2011 19:06:21 +0530 Mon, 31 Aug 2026 12:35:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=12689 Seizure of accounts or records may follow an inspection where the inspecting officer has reasonable cause to believe that the Act or any law relating to foreign exchange has been or is being contravened. The officer may produce the seized material before the court, authority or tribunal in which proceedings are brought. The authorised officer must return it where no proceeding is instituted within six months from seizure for the disclosed contravention. Act-Rules FEMA Fri, 13 May 2011 19:06:21 +0530 https://www.taxtmi.com/acts?id=12689