44. Production of persons arrested or article seized.
(1)Article seized and, unless security for their appearance before the Collector be taken, persons arrested under the warrant of a Collector shall be produced before such Collector.(2)Article seized under the provisions of Sections 38 and 41 and persons arrested under the said provisions by persons or officers not empowered to accept bail shall be produced or forwarded to-(a)the Collector or other officer empowered under Section 42 to investigate the case, or(b)an excise officer empowered under Section 49 to accept bail, 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 empowered under Section 49 to accept bail, before an officer-in-charge of a police station, such officer shall forward such person to or take security for his appearance before Collector or other officer empowered under Section 42 to investigate the case.(4)When articles seized cannot be conveniently conveyed before the officer specified in sub-sections (1) and (2) the persons making the seizure shall keep of them in some place of safety and forthwith report the seizure to such officer.
