Custody by Police of articles seized

(1) All officers in charge of Police Station shall take charge of and keep in safe custody, pending the orders of a Magistrate or of the Collector, of an Excise officer empowered under section 76, sub-section(2) to investigate the case, all articles seized under this Act which may be delivered to them ; and shall allow any Excise officer who may accompany such articles to the police station, or who may be deputed for the purpose by an official superior, to affix his seal to such articles and to take samples of and from them. (2) All sample so taken shall be sealed with the seal of the officer-in-charge of the Police Station.