(1) No person arrested under this Act shall be detained in custody for a longer period than under all the circumstances of the case is reasonable ; and such period shall not exceed twenty four hours, exclusive of the time necessary 37 for the journey from the place of arrest to the place where a Collector or an Excise Officer empowered under section 76, sub-section(2), to investigate the case may be, and thence to the court of a Magistrate having jurisdiction to inquire into or try the case.
(2) A Magistrate to whom an accused person is forwarded under section 167 of the Code of Criminal procedure. 1973 by a Collector or an Excise Officer empowerd under section 76, sub-section(2), may exercise the powers conferred upon a Magistrate by the said section 167.
84. Application of certain provisions of the code of criminal procedure, 1973.
(1) Save as is in this Act otherwise expressly provided, the provisions of the code of criminal procedure, 1973 relating to arrests, detentions in custody, searches, summons, warrants of arrest, search-warrant and the production of persons arrested shall apply so far as may be, to arrests, detentions and searches made, summons and warrants issued, and the production of the persons arrested under this Act.
(2) For the purpose of the said provisions of the said code, a Collector shall be deemed to be a court.
(3) Officers to whom a Collector’s warrant is directed or endorsed, and officers (Other than Collectors)- making arrests, searches or seizures under this Act, shall for the purposes of the said provisions of the said code, be deemed to be police officers.