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State of Mizoram - Section

Section 40 in The Mizoram Excise Act, 1973

40. Police custody 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 Collector, or other officer empowered under Section 37 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 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 samples so taken shall also be sealed with the seal of the officer-in-charge of the police station.