Section 30 — Procedure for confiscation

Reviewed by CA Nikhil Gupta · Last reviewed 18 September 2026

No order confiscating seized property may be made unless the person from whom it was seized has been given a reasonable opportunity to make a representation against the confiscation.

Chapter VIAdjudication

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Primary official sources

← Section 29 — Adjudication of confiscation Section 31 — Appeal →

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