Section 46(2) in The Foreign Exchange Regulation Act, 1973
(2)Notwithstanding anything contained in the [Code of Criminal Procedure, 1973 (2 of 1974)] [ Substituted by Act 29 of 1993, Section 20, for " Code of Criminal Procedure, 1898 (5 of 1898)" (w.e.f. 8.1.1993).] 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 [Commissioner of Customs] [Substituted by Act 22 of 1995, Section 91, for " Collector of Customs" . ].
