https://www.taxtmi.com/manuals?id=3031 Seizure powers allow authorised gazetted officers to seize articles, currency or securities believed to be in contravention of the Act; seized items must be forwarded to a designated officer who prepares an inventory for Magistrate certification, and that certified inventory is primary evidence. Seizures follow CrPC principles where consistent. Confiscation may be adjudged after finding contravention: the Court of Session has unlimited jurisdiction while an authorised judicial officer may adjudicate within a notified value threshold; adjudicators may order confiscation, delivery to claimants or disposal, but only after giving the person a reasonable opportunity to represent. en-us Mon, 17 Jul 2023 18:37:00 +0530 Mon, 17 Jul 2023 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=3031 Seizure powers allow authorised gazetted officers to seize articles, currency or securities believed to be in contravention of the Act; seized items must be forwarded to a designated officer who prepares an inventory for Magistrate certification, and that certified inventory is primary evidence. Seizures follow CrPC principles where consistent. Confiscation may be adjudged after finding contravention: the Court of Session has unlimited jurisdiction while an authorised judicial officer may adjudicate within a notified value threshold; adjudicators may order confiscation, delivery to claimants or disposal, but only after giving the person a reasonable opportunity to represent. Manuals FEMA Mon, 17 Jul 2023 18:37:00 +0530 https://www.taxtmi.com/manuals?id=3031