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[Cites 0, Cited by 0] [Section 142] [Entire Act]

Union of India - Subsection

Section 142(2) in Finance Act, 2015

(2)The order of seizure along with relevant material shall be placed before the Competent Authority, appointed by the Central Government, who shall be an officer not below the rank of Joint Secretary to the Government of India by the Authorised Officer within a period of thirty days from the date of such seizure.