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Section 20

Procedure to Be Followed by Officer-in-charge of Police Station.

The Central Excise Act, 1944
The officer-in-charge of a police station to whom any person is forwarded under Section 19 1 shall, where the offence is noncognizable, either admit him to bail to appear before the Magistrate having jurisdiction, or in default of bail forward him in custody to such Magistrate.