Every person arrested under this Act shall be forwarded without delay to the nearest Central Excise Officer empowered to send persons so arrested to a Magistrate, or, if there is no such Central Excise Officer within a reasonable distance, to the officer-in-charge of the nearest police station.
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Sec 18 — Searches and arrests how to be made.
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Sec 20 — Procedure to be followed by officer-in-charge of police station.
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