An amount of Rs. 30 lakhs in Specified Bank Notes (SBNs) was seized from the assessee on 17.11.2016, which the assessee subsequently offered as additional income and paid tax on. After the demonetisation cut-off date of 31.12.2016, the Income-tax department attempted to deposit the seized cash, but the Reserve Bank of India refused to accept it without a specific court order, citing the Specified Bank Notes (Cessation and Liabilities) Act, 2017. The High Court held that since the seizure was undertaken by a Law Enforcement Agency (the Income-tax department), it was covered by the exception in proviso (d) to section 5 of the 2017 Act. Finding it in the interests of justice and fair play, the Court directed the Reserve Bank of India to accept the SBNs for deposit in the Principal Commissioner’s account to facilitate the refund of the amount to the assessee. (AY. 2017-18)