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What is the time limit for retention of records and property seized during search & seizure?

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What is the time limit for retention of records and property seized during search & seizure?

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Three months from the end of the month in which such records & property were seized. On the expiry of the said three months period, the records & property shall be returned to the person from whom such records & property was seized unless the Adjudicating Authority permits retention of such property beyond the said period.

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