Rule 15 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
After entry and search under rule 15(1) and (2), sub-rule (3) lets the authorised person seize goods, materials, books of accounts, documents and things. Goods seized must be returned if no notice is given within six months, a period the Director General can extend by up to six more months. A person can object to the retention of documents by applying to the Central Government, and the Adjudicating Authority makes four presumptions about seized documents. Sub-rule (4) deals with stopping and seizing conveyances, and sub-rule (5) with help from the police. Rule 15 was substituted in full in 2015. This article explains sub-rules (3) to (5) as per the Rules as notified in 1993 read with the 2015 Amendment Rules.
Seizure: goods liable to confiscation may be seized with their package; if seizing is not practicable, an order not to remove or deal with them counts as seizure. Six months: if no notice is given within six months, the goods must be returned; the Director General can extend by up to six months for sufficient cause. Documents: copies may be made in the authorised person's presence; objections go to the Central Government, which hears the applicant. Presumptions: the Adjudicating Authority presumes ownership, truth of contents and handwriting, unless the contrary is proved. Conveyances may be stopped and seized. Police can be requisitioned.
Where this sits
Rule 15(1) and (2) are about entry and search; see our article on those sub-rules. The power to seize comes from section 10(1) of the Act, and section 10(2) applies the search and seizure provisions of the Code of Criminal Procedure, 1973 "so far as may be". That Code is another law and is not explained here; the reader should check the current law. See section 10.
If your goods or records have been seized, take a legal consultation early, because the six-month period in sub-rule (3)(b) runs from the date of seizure.
Rule 15(3): seizure
(a) Seizure of goods and materials
If the authorised person has reason to believe that imported goods or materials, or goods or materials for export, or goods or materials connected with import or export of services or technology (including a computer resource and electronic record) are liable to confiscation under the Act, he may seize them "together with the package, covering or receptacle, if any, in which such goods or materials are found to have been mixed with any other goods or materials".
The proviso: where seizure is not practicable. Where "it is not practicable to take physical possession of any such goods or materials and remove it to a safe place due to its volume, weight or other physical characteristics or due to its being of a dangerous nature", the authorised officer may serve an order on the owner or the person in immediate possession or control that he shall not "remove, part with or otherwise deal with" the goods "except with the previous permission of the authorised officer". The action of the officer "shall be deemed to be seizure".
(b) Return after six months
"Where any goods or materials ... are seized under clause (a) and no notice in respect thereof is given within six months of the seizure ..., the goods or materials shall be returned to the person from whose possession they were seized."
The proviso: "the aforesaid period of six months may, on sufficient cause being shown, be extended by the Director General for a further period not exceeding six months."
| Step | Period | Who |
|---|---|---|
| Seizure | Day 0 | Authorised person |
| Notice must be given | Within six months of seizure | The authority proceeding against the goods |
| Extension | Up to six months more, on sufficient cause shown | Director General |
| If no notice | Goods "shall be returned" | To the person from whose possession seized |
The rule says "notice" without saying which. Section 14 of the Act requires a written notice, with the grounds, before an order of penalty or confiscation; see sections 13 and 14. The rule does not say how the extension is sought.
(c) to (f): documents and things
- (c) The authorised person may seize any books of accounts, documents or things (including a computer resource containing an electronic record) which in his opinion will be useful for, or relevant to, proceedings under the Act.
- (d) The person from whose custody documents are seized "shall be entitled to make copies thereof or take extracts therefrom in the presence of the authorised person", including electronic records.
- (e) A person legally entitled to the books or documents who objects, for any reason, to their retention "may move an application to the Central Government stating therein the reasons for such objection, request for the return" of them.
- (f) On that application the Central Government "may, after giving the applicant an opportunity of being heard, pass such order as it may think fit."
Clause (e) names the Central Government as the forum; the rule sets no time for deciding.
(g): presumptions about seized documents
Where a document or book of accounts or goods or materials is produced or furnished by a person, or seized from his custody or control under the Act, or received from outside India in the course of investigation for a contravention referred to in section 11, and it is tendered in evidence against the person from whom it came, or against any other person jointly proceeded against, the Adjudicating Authority "shall, notwithstanding anything to the contrary contained in any other law for the time being in force, presume, unless the contrary is proved":
- that such books, documents, goods and materials belong to that person;
- that the contents of the books and documents (including electronic records) are true;
- that the signature and every other part of a document which purports to be in the handwriting of any person is in that person's handwriting, and in the case of a document executed or attested, that it was executed or attested by the person by whom it purports to have been so executed or attested; and
- to "admit the document in evidence notwithstanding that it is not duly stamped, if such document is otherwise admissible in evidence".
The 1993 rule had only two (handwriting, and admission despite stamping); the 2015 rule added ownership and truth of contents. Clause (iv) is phrased as an instruction to admit, though it sits in the list. "Unless the contrary is proved" shows the presumptions can be rebutted by evidence.
Rule 15(4): conveyances and animals
The authorised person "may, if he has reason to suspect that any conveyance or animal is being or is about to be used for the transportation of" goods or materials liable to confiscation under the Act (imported, for export, or connected with services or technology), "and that by such transportation any provision of the Act has been, is being or is about to be contravened at any time, stop such conveyance or animal or in the case of aircraft compel it to land". He may then rummage and search the conveyance, examine and search the goods in it or on the animal, and, "if it becomes necessary to stop any conveyance or animal, he may use all lawful means for stopping it and where such means fail, the conveyance or animal may be fired upon".
He may seize the conveyance or animal "where he is satisfied that it is necessary so to do to prevent the contravention of any provision of the Act or of the rules and orders made thereunder or the Policy or condition of any licence, certificate, scrip or any instrument bestowing financial or fiscal benefits".
Explanation: a reference to a conveyance "shall, unless the context otherwise requires, be construed as including a reference to an aircraft, vehicle or vessel". Section 2(c) of the Act defines "conveyance" to include any animal. For what follows a seizure of a conveyance, see our article on rules 17 and 18.
Rule 15(5): help from the police
"The authorised officer may requisition the services of any police officer or of any officer of the Central Government, or of both, to assist him for all or any of the purposes specified in sub-rules (1) to (4) and it shall be the duty of every such officer to comply with such requisition." This sub-rule is new in 2015.
Printing slip: the same person is called "authorised person" and "authorised officer" in different places.
Need help after a seizure?
If goods, documents or a conveyance have been seized, our legal consultation service can help you track the six-month period, prepare an objection to the Central Government and get ready for the notice. Later amendments to the Act, the Rules and the Policy should be checked.
Key takeaways
- Goods liable to confiscation may be seized with their package; where seizure is not practicable, an order not to remove or deal with them is deemed seizure.
- Seized goods must be returned if no notice is given within six months; the Director General may extend by up to six more months on sufficient cause.
- The person from whom documents were seized may copy them in the authorised person's presence and may apply to the Central Government for return.
- The Adjudicating Authority presumes ownership, truth of contents and handwriting of seized documents, unless the contrary is proved.
- Conveyances and animals may be stopped, searched and seized; the police can be requisitioned.
- The 2015 Rules added presumptions, electronic records and sub-rule (5).
Read next
- Rule 15(1) and (2): entry, search and inspection of premises
- Rules 17 and 18: confiscation and redemption of goods and conveyances
- Section 10: power of search and seizure
- Compounding versus adjudication of offences
Disclaimer: Based on the Foreign Trade (Development and Regulation) Act, 1992 as enacted read with the Amendment Act of 2010, and on the Foreign Trade (Regulation) Rules, 1993 as notified read with the Amendment Rules of 2015, as consulted on 2 October 2026. Later amendments, the current Foreign Trade Policy and the Handbook of Procedures should be checked. This article is general information, not legal advice; check the official text before acting.