Production of persons arrested or articles seized

(1) Articles seized and, unless security for their appearance before the Collector be taken, persons arrested under the warrant of a Collector shall be produced before such Collector. (2) Articles seized under the provisions of sections 38 and 41, and persons arrested under the said provisions by persons or officers not empowered to accept bail shall be produced before or forwarded to – (a) the Collector or other officer empowered under section 42 to investigate the case; or (b) an Excise officer empowered under section 49 to accept bail; or (c) an officer-in-charge of the nearest police station, whoever is nearest. (3) When a person arrested is produced before an Excise office empowered under section 49 to accept bail, or before an officer-in-charge of a police station, such officer shall forward such person to, or take security for his appearance before the Collector or other officer empowered under section 42 to investigate the case. (4) When articles seized can not be conveniently conveyed before the officer specified in sub-sections (1) and (2), the person making the seizure shall disposed of them in some place of safety and forthwith report the seizure to such officer.