https://www.taxtmi.com/caselaws?id=288711 A special statutory scheme for searches under the Foreign Exchange Regulation Act displaced the Magistrate's general procedural power over seized documents. Custody and retention were governed by section 19-A, not by the Magistrate issuing the warrant, and retention could continue for up to four months or, where proceedings under section 23 commenced within that period, until final disposal of those proceedings. The Director of Enforcement was therefore entitled to retain the specified seized documents in accordance with the Act's retention provision until the proceedings concluded. en-us Tue, 14 Apr 1964 00:00:00 +0530 Wed, 01 Jul 2020 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288711 A special statutory scheme for searches under the Foreign Exchange Regulation Act displaced the Magistrate's general procedural power over seized documents. Custody and retention were governed by section 19-A, not by the Magistrate issuing the warrant, and retention could continue for up to four months or, where proceedings under section 23 commenced within that period, until final disposal of those proceedings. The Director of Enforcement was therefore entitled to retain the specified seized documents in accordance with the Act's retention provision until the proceedings concluded. Case-Laws Indian Laws Tue, 14 Apr 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288711