Section 21. Whenever the Assistant Commissioner is informed of the seizure of any article exceeding five sers in

21. Whenever the Assistant Commissioner is informed of the seizure of any article exceeding five sers in weight as liable to confiscation under this Act, he shall, with all convenient despatch, report the circumstances of the case to the Commissioner of the Division in which such seizure is made, who may thereupon proceed under section twelve. If the article seized does not exceed five sers in weight, such Assistant Commissioner may dispose of the case himself under the said section. Procedure on detention of article subject to additional duty.