Section 16(5) in The Voluntary Disclosure Of Income And Wealth Act, 1976
(5)Nothing in this section shall apply in relation to any gold,-(a)which has been seized or confiscated under the Customs Act, 1962 (52 of 1962.) or the Gold (Control) Act, before the declaration under sub-section (1) of section 3 or, as the case may be, under sub-section (1) of section 15, is made; or(b)which is seized as a result of any search made under either of the said Acts where such search had commenced before such declaration IS made; or(c)in respect of which any other proceedings under either of the said Acts are pending before any authority before such declaration is made.
