[* * *]Section 18. Searches and arrests how to be madeAll 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 arrestedEvery 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 stationThe 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(a)if the Central Excise Officer is of opinion that there is sufficient evidence or reasonable ground of suspicion against the accused person, he 210[shall, where the offence is non-cognizable, either admit him] to bail to appear before a Magistrate having jurisdiction in the case, or forward him in custody to such Magistrate;(b)if it appears to the Central Excise Officer that there is not sufficient evidence or reasonable ground of suspicion against the accused person 211[in respect of offence which is non-cognizable], he shall release the accused person on his executing a bond, with or without sureties as the Central Excise Officer may direct, to appear, if and when so required, before the Magistrate having jurisdiction, and shall make a full report of all the particulars of the case to his official superior.Section 22. Vexatious search, seizure, etc., by Central Excise OfficerAny Central Excise or other officer exercising powers under this Act or under the rules made thereunder who(a)without reasonable ground of suspicion searches or causes to be searched any house, boat or place;(b)vexatiously and unnecessarily detains, searches or arrests any person;(c)vexatiously and unnecessarily seizes the movable property of any person, on pretence of seizing or searching for any article liable to confiscation under this Act;(d)commits, as such officer, any other act to the injury of any person, without having reason to believe that such act is required for the execution of his duty;shall, for every such offence, be punishable with fine which may extend to two thousand rupees.Any person wilfully and maliciously giving false information and so causing an arrest or a search to be made under this Act shall be punishable with fine which may extend to two thousand rupees or with imprisonment for a term which may extend to two years or with both.Section 23. Failure of Central Excise Officer in dutyAny Central Excise Officer who ceases or refuses to perform or withdraws himself from the duties of his office, unless he has obtained the express written permission of the 212[Principal Commissioner of Central Excise or Commissioner of Central Excise], or has given to his superior officer two months notice in writing of his intention or has other lawful excuse, shall on conviction before a Magistrate be punishable with imprisonment for a term which may extend to three months, or with fine which may extend to three months pay, or with both.
