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[Cites 0, Cited by 0] [Section 158] [Entire Act]

State of Assam - Subsection

Section 158(iii) in Assam Excise Rules, 1945

(iii)Should the covering of any bag or chest appear to have been tampered with, or should the gross weight as ascertained by actual weighment be less than that given in the invoice by one seer or more, the officer-in-charge of the warehouse shall at once cause the bag or chest to be opened and the contents examined and weighed with special care. Any bag or chest received without the original seal or in such a condition as to give rise to the suspicion that it has been tampered with, may, if the District Collector thinks fit, be confiscated. The full duty must be once be levied on any deficiency in weight, no allowance being made on account of wastage or damage in transit.