(1) Articles seized under the warrant of the Collector, and unless security for their appearance before the Collector be taken, persons arrested under such warrant, shall be produced before the Collector.
(2) Articles seized under section 68, section 69 or section 71 and persons arrested under this Act by persons or officer not having authority to release arrested persons on bail or on their own bond, shall be produced before or forward to—
(a) the Collector or an Excise officer empowered under section 76, 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 nearer,
(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 36 security for his appearance before, the Collector or the Excise Officer empowered under section 76, sub-section (2), to investigate the case.
(4) When any article seized can not conveniently be conveyed before officer referred to in sub-section (1) or sub-section (2), as the case may be, the person making the seizure shall dispose of such article in someplace of safety and forthwith report the seizure to such an officer.
(5) Notwithstanding anything contained in this Act, when an article secured under section 68, section 69. section71, section 72 is subject to speedy decay such articles may be destroyed in accordance with rules made under clause (xxxxii) of section 88.