Section 21

21. Whenever s customs-officer under the rank of Collector arrests any person under this Act, or seizes any article as liable to confiscation under this Act, or enters any house, boat or place for the purpose of searching for any such article, lie shall (unless empowered under the next suooeeding clause of this section), within f orty-eight hours next after such arrest, seizure or entry, make a lull report of dl the particulars of such arrest, scizurc or entry to his official superior for the information of the Collector. Every 1 2 `1875.` ] Inland Customs. Every officer makingxany arrest under this section, or his official superior, shall, if generally empowered to do so by the Collector, either send with all convenient despatch the person arrested to tbe Magistrate having jurisdiction to deal with the case, or order the discharge of such person. And every officer of police attending any search made under section nineteen shall report the same to his official superior.