161. (1) Any officer of Customs authorised in this behalf who has reason to believe that any person has committed an offence under this Act may arrest such person. (2) Any person duly empowered for the prevention of smuggling who has reason to believe that any person who has committed an offence of smuggling under this Act may arrest such person. (3) Every person arrested under this Act shall be taken forthwith before the nearest officer of Customs authorised by the Commissioner of Customs to deal with such cases, or, if there is no such officer of Customs within a reasonable distance, to the Officer-in-Charge of the nearest police-station. (4) The officer of Customs or the Officer-in-Charge of a police-station before whom any person is taken under this section shall, if the offence be bailable, either admit him to bail to appear before the Magistrate having jurisdiction or have him taken in custody before such Magistrate. (5) When any person is taken under sub-section (4) before an officer of Customs as aforesaid, such officer shall proceed to inquire into the charge against such person. (6) For the purpose of an inquiry under sub-section (5), the officer of Customs may exercise the same powers, and shall be subject to the same provisions, as an Officer-in-Charge of a police-station may exercise and is subject to under the Code of Criminal Procedure, 1898 (Act No. V of 1898), when investigating a cognizable offence: Provided that, if the officer of Customs is of opinion that there is sufficient evidence or reasonable ground of suspicion against the accused person, he shall, if the offence be bailable, either admit him to bail to appear before a Magistrate having jurisdiction, or have him taken in custody before such Magistrate. (7) If it appears to the officer of Customs that there is no sufficient evidence or reasonable ground of suspicion against the accused person, he shall release the accused person on his executing a bond, with or without sureties as the officer may direct, to appear, if and when so required, before the Magistrate having jurisdiction and shall make a full report of the case to his immediate superior.