Foreign Contribution (Regulation) Act, 1976
15. Seizure of accounts or records
If, after inspection of an account or record referred to in section 14, the authorized officer has any reasonable cause to believe that any provision of this Act or of any other law relating to foreign exchange has been, or is being, contravened, he may seize such account or record and produce the same before the court in which any proceeding is brought for such contravention:
PROVIDED that the authorized officer shall return such account or record to the person from whom it was seized if no proceeding is brought within six months from the date of such seizure for the contravention disclosed by such account or record .