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The Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (52 of 1974) with:
• The Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 as amended by the Finance Act, 2017 (7 of 2017) (w.e.f. 26-5-2017)
• The Smugglers and Foreign Exchange Manipulators (Receipt, Management and Disposal of Forfeited Property) Rules, 2006
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