Section 74. All fines leviable for offences against this Act, and all seizures of goods liable to confiscation u

74. All fines leviable for offences against this Act, and all seizures of goods liable to confiscation under this Act, shall be adjudged by the Magistrate on the information of the Collector or any Excise officer: Provided that no such information shall be necessary in any case of complaint preferred to a Magistrate under section fifty-nine, sixty-nine, seventy, seventy-one, seventy-two or seventy-three. Procedure in cases other than those of persons sent in custody by a Collector or Excise officer.