Procedure relating to searches, etc.

Save as in this Act otherwise expressly provided, the provisions of the Code of Criminal Procedure, 1973; relating to arrests, detentions in custody, searches, summonses, warrants of arrest, search-warrants, production of persons arrested and investigation of offence shall be held to be applicable to all action taken in these respects under this Act : Provided that— (1) any offence under this Act may be investigated by an officer empowered under section 46 without the order of a magistrate; (2) whenever an excise officer below the rank of Collector makes any arrest, seizure or search he shall within twenty-four hours thereafter make a full report of all the particulars of the arrest, seizure or search to his immediate official superior, and shall, unless bail be accepted under section 73, take or send the person arrested or the article seized, with all convenient despatch to a Judicial Magistrate for trail or adjudication.