(1) All officers-in-charge of Police Station shall take charge of and keep in safe custody, pending the orders of a Magistrate or of the Collector, or of an Excise Officer empowered under section 65, subsection (2), 10 investigate the case, all articles seized under this Act which may delivered to them ; and shall allow any Excise Officer who may accompany such articles to the Police Station, or who 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 be sealed with the seal of the officer-in-charge of the Police Station.
70. When any excise Officer below the rank of Collector, or any officer-in-charge of a Police Station, makes, or receives information of, any arrest, seizures or search under this Act, he shall within twenty four hours thereafter, make a full report of all the particulars of the arrest seizure or search, or of the information received, to the Collector, and to the Excise Officer (if any) empowered under section 65, sub-section (2), within the local limits of whose jurisdiction the arrest, seizure or search was made.
71. Any warrant issued by a Collector may be executed by any officer selected by the Collector for the purpose.