Section 19
Disposal of persons arrested.
About this Act
An Act to consolidate and amend the law relating to central duties of excise 2* * *
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.