(1) The Central Government, may, having regard to the value of article or currency or security, their vulnerability to theft or any relevant consideration, by notification, specify such article or currency or security which shall, as soon as may be after their seizure, be disposed of by such officer and in such manner, as the Central Government may, from time to time, determine after following the procedure hereinafter specified.
(2) The article or currency or security seized shall be
forwarded without unnecessary delay to such officer as may be
specified.
(3) Where any article or currency or security has been seized and forwarded to such officer, the officer referred to in sub-section (1), shall prepare an inventory of such article or currency or security containing such details relating to their description, value or such other identifying particulars as the officer referred to in that sub-section may consider relevant to the identity of the article or the currency or security and make an application to any Magistrate for the purposes of certifying the correctness of the inventory so prepared.
(4) Where an application is made under sub-section (2), the Magistrate shall, as soon as may be, allow the application.
(5) Notwithstanding anything contained in the Indian Evidence Act, 1872 (1 of 1872) or the Code of Criminal Procedure, 1973 (2 of 1974), every court trying an offence under this Act, shall treat the inventory, as certified by the Magistrate, as primary evidence in respect of such offence.
(6) Every officer acting under sub-section (3) shall forthwith report the seizure to the Court of Session or Assistant Sessions Judge having jurisdiction for adjudging the confiscation under section 29.
The provisions of the Code of Criminal Procedure, 1973 shall apply in so far as they are not inconsistent with the provisions of this Act to all seizures made under this Act.
Foreign Contribution Regulation Act 2010
Section 16 Renewal of certificate
Section 17 Foreign contribution through scheduled bank
Section 19 Maintenance of accounts
Section 21 Intimation by candidate for election
Section 22 Disposal of assets created out of foreign contribution
Section 23 Inspection of accounts or records
Section 24 Seizure of accounts or records
Section 25 Seizure of article or currency or security received in contravention of the Act
Section 26 Disposal of seized article or currency or security
Section 27 Seizure to be made in accordance with Act 2 of 1974
Section 28 Confiscation of article or currency or security obtained in contravention of the Act