If upon any inspection made under the powers conferred by order 31 above any excess or deficiency between the quantity of poppy-heads specified in the pass and the actual quantity contained in any parcel or package to which the pass relates is found to exist, and the consignor, consignee or person incharge thereof cannot satisfactorily account for such excess or deficiency, the fact shall forthwith be reported to the Deputy Excise and Taxation Commissioner of the Division in which such inspection is made, and pending the orders of such Deputy Excise and Taxation Commissioner the parcel or package in question shall be detained by the inspecting officer.
