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Section 46 FERA (The Foreign Exchange Regulation Act, 1973): Procedure in respect of foreign exchange or any other goods seized by police officers .-(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 | Law on Tips | Law on Tips