When, in the execution of a search-warrant at any place beyond the local jurisdiction of the Court which issued the same, any of the things for which search is made, are found, such things, together with the list of the same prepared under the provisions hereinafter contained, shall be immediately taken before the Court issuing the warrant, unless such place is nearer to the Magistrate having jurisdiction therein than to such Court, in which case the list and things shall be immediately taken before such Magistrate; and, unless there be good cause to the contrary, such Magistrate shall make an order authorising them to be taken to such Court.
Legal Commentary & Landmark Judgments: Section 104
Section 104 regulates the disposal of things found in a search beyond jurisdiction, directing that articles seized outside the issuing court's district shall immediately be taken before the court issuing the warrant, unless near a local Magistrate.
Check the panchnama and transit transit memo. If outside police seized cash or gold and carried it across state borders without producing it before the local Magistrate or issuing court, move for forensic inventory under Section 497 BNSS.