Chapter XVIII
PREVENTION OF SMUGGLING - POWERS OF SEARCH, SEIZURE AND ARREST-ADJUDICATION OF OFFENCES
When seizure or arrest is made, reason in writing including inventory to be given
[171. When anything is seized or any person is arrested under this Act, the officer or any other person making such seizure or arrest shall, at the time of making the seizure or arrest, inform in writing the person so arrested or the person from whose possession the things are seized, of the grounds of such seizure or arrest; and shall, in the case of seizure of anything, also deliver to the person from whose possession they have been seized an inventory relating thereto:
Provided that where it is not practicable to deliver such inventory at the time of seizure, it shall be delivered within a period of seven working days from the date of the seizure.]
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Ministry of Law, Justice and Parliamentary Affairs