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Section 18. Searches and arrests how to be made
All searches made under this Act or any rules made thereunder and all arrests made under this Act shall be carried out in accordance with the provisions of the Code of Criminal Procedure, 1898 (5 of 1898)207, relating respectively to searches and arrests made under that Code.
Section 19. Disposal of persons arrested
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.
Section 20. Procedure to be followed by officer-in-charge of police station
The officer-in-charge of a police station to whom any person is forwarded under Section 19 208[shall, where the offence is non-cognizable, either admit him] to bail to appear before the Magistrate having jurisdiction, or in default of bail forward him in custody to such Magistrate.
Section 21. Inquiry how to be made by Central Excise Officers against arrested persons forwarded to them under Section 19
(1)
When any person is forwarded under Section 19 to a Central Excise Officer empowered to send persons so arrested to a Magistrate, the Central Excise Officer shall proceed to inquire into the charge against him.
(2)
For this purpose the Central Excise Officer may exercise the same powers and shall be subject to the same provisions as the officer-in-charge of a police station may exercise and is subject to under the Code of Criminal Procedure, 1898 (5 of 1898)209, when investigating a cognizable case:
Provided that