What is the meaning of the term “Seizure”?

1. In Law Lexicon Dictionary, ‘seizure’, is defined as the act of taking possession of property by an officer under legal process.
2. It generally implies taking possession forcibly contrary to the wishes of the owner of the property or who has the possession and who was unwilling to part with the possession.

(ICAI FAQ PUBLICATIONS : – 06-09-2017 -INSPECTION, SEARCH, SEIZURE AND ARREST  : FAQ NO.3)