46. (1) Where any police officer seizes any foreign exchange
or any other goods which is alleged or suspected to have been stolen, or which
is found, in either case, under circumstances which create suspicion of the commission
of an offence under this Act, such police officer shall forthwith report the seizure
of -(i)
such foreign exchange to the nearest officer of Enforcement, not below the rank
of an Assistant Director of Enforcement;
and
(ii) such other goods to
the nearest officer of Customs, not below the rank of an Assistant Collector of
Customs.
(2)
Notwithstanding anything contained in the Code of Criminal Procedure, 1973, in
every case referred to in sub-section (1), the police officer shall, immediately
after the dismissal of the complaint or the conclusion of the inquiry or trial,
as the case may be, cause - (i)
such foreign exchange to be delivered to an officer of Enforcement, not below
the rank of an Assistant Director of Enforcement;
and
(ii) such other
goods to be conveyed to an officer of Customs, not below the rank of an Assistant
Collector of Customs.
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