law: Foreign Contribution (Regulation) Act, 2010
  26. Disposal of
  
  seized article or currency or security.-
  1.  
  
    The
  
  Central Government, may, having regard to the value of article or currency or
  
  security, their vulnerability to theft or any relevant consideration, by
  
  notification, specify such article or currency or security which shall, as soon
  
  as may be after their seizure, be disposed of by such officer and in such
  
  manner, as the Central Government may, from time to time, determine after
  
  following the procedure hereinafter specified.
  2.  The
  
  article or currency or security seized shall be forwarded without unnecessary
  
  delay to such officer as may be specified.
  3.  Where
  
  any article or currency or security has been seized and forwarded to such
  
  officer, the officer referred to in sub-section (1), shall prepare an inventory
  
  of such article or currency or security containing such details relating to
  
  their description, value or such other identifying particulars as the officer
  
  referred to in that sub-section may consider relevant to the identity of the
  
  article or the currency or security and make an application to any Magistrate
  
  for the purposes of certifying the correctness of the inventory so prepared.
  4.  
  
    Where
  
  an application is made under sub-section (2), the Magistrate shall, as soon as
  
  may be, allow the application.
  5.  Notwithstanding
  
  anything contained in the Indian Evidence Act, 1872 or the Code of Criminal
  
  Procedure, 1973, every court trying an offence under this Act, shall treat the
  
  inventory, as certified by the Magistrate, as primary evidence in respect of
  
  such offence.
  6.  
  
    Every
  
  officer acting under sub-section (3) shall forthwith report the seizure to the
  
  Court of Session or Assistant Sessions Judge having jurisdiction for adjudging
  
  the confiscation under section 29.