What this section provides
The Central Government may by notification specify seized articles, currency or securities — having regard to value, vulnerability to theft or other considerations — that are to be disposed of soon after seizure by a specified officer in the manner the Government determines. The seized property is forwarded to that officer, who prepares an inventory and applies to a Magistrate to certify it; the Magistrate must allow the application as soon as may be. A court trying an offence under the Act treats the Magistrate-certified inventory as primary evidence, notwithstanding the Indian Evidence Act and the Code of Criminal Procedure, and the officer must forthwith report the seizure to the Court of Session or Assistant Sessions Judge with jurisdiction to adjudge confiscation under section 29.