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    <title>2026 (1) TMI 1634 - APPELLATE TRIBUNAL UNDER SAFEMA AT NEW DELHI</title>
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    <description>Seized digital devices could not be retained where they were not included among the relied upon documents in the prosecution complaint; release was directed within thirty days, while a clone copy could be retained for investigation. The claim for release of seized cash was not granted because confiscation had already been sought before the Special Court, and the appellant was left to pursue appropriate relief there. The appeal succeeded only in relation to the digital devices, and the cash issue remained to be agitated before the Special Court.</description>
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      <link>https://www.taxtmi.com/caselaws?id=469108</link>
      <description>Seized digital devices could not be retained where they were not included among the relied upon documents in the prosecution complaint; release was directed within thirty days, while a clone copy could be retained for investigation. The claim for release of seized cash was not granted because confiscation had already been sought before the Special Court, and the appellant was left to pursue appropriate relief there. The appeal succeeded only in relation to the digital devices, and the cash issue remained to be agitated before the Special Court.</description>
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      <pubDate>Mon, 19 Jan 2026 00:00:00 +0530</pubDate>
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