76. Production of articles seized and persons arrested.
(1)Articles seized under the warrant of the Collector, and unless security for their appearance before the Collector be taken, persons arrested under such a warrant, shall be produced before the Collector.(2)Articles seized under Section 66, Section 67 or Section 69 and persons arrested under this Act by persons or officers not having authority to release arrested persons on bail or on own bond shall be produced before or forwarded to-(a)the Collector or an Excise Officer empowered under Section 73, sub-section (2), to investigate the case; or(b)the nearest Excise Officer who has authority to release arrested persons on bail or on their own bond; or(c)the officer in-charge of the nearest police-station,whoever is nearest.(3)When a person arrested is produced before an Excise Officer who has authority to release arrested persons on bail or on their own bond, or before an officer-in-charge of a police-station, such officer shall forward such person to or take security for his appearance before, the Collector or the Excise Officer empowered under Section 73, sub-section (2), to investigate the case.(4)When any article seized cannot conveniently be conveyed before an officer referred to in sub-section (1) or sub-section (2), as the case may be, the person making the seizure shall dispose of them in some place of safety and forthwith report the seizure to such an officer.
