September 14, 2026

Central Excise Act, 1944 – Section 19: Disposal of persons arrested

19. Disposal of persons arrested.

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.


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