https://www.taxtmi.com/caselaws?id=293022 A competent authorisation under the Foreign Exchange Regulation Act is not invalid merely because it omits the precise statutory reference or describes the issuing authority imperfectly, if its substance shows lawful power. Where documents seized by police are produced before a Magistrate, the Magistrate may direct delivery to the Enforcement Officer instead of first returning them to the person entitled to possession, if immediate lawful seizure would follow in any event. The seizure power also carries an incidental power to retain the documents for a reasonable time for investigation. en-us Wed, 14 Sep 1966 00:00:00 +0530 Tue, 19 Jan 2021 16:24:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293022 A competent authorisation under the Foreign Exchange Regulation Act is not invalid merely because it omits the precise statutory reference or describes the issuing authority imperfectly, if its substance shows lawful power. Where documents seized by police are produced before a Magistrate, the Magistrate may direct delivery to the Enforcement Officer instead of first returning them to the person entitled to possession, if immediate lawful seizure would follow in any event. The seizure power also carries an incidental power to retain the documents for a reasonable time for investigation. Case-Laws Indian Laws Wed, 14 Sep 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293022