Section 954(2) in Rules under the United Provinces Excise Act, 1910
(2)If the covering of any bag or package appears to have been tampered with, or if any be received without the original seal, or if the gross weight as ascertained by weighment be less than that given in the pass or railway receipt by one seer or more than, Excise Inspector shall open such bag or package and examine the contents with special care and if there is reasons to believe that the bag or package has been tampered with, he shall immediately report the case to the Excise Commissioner through the Assistant Excise Commissioner for recovery of duty on any deficiency in weight in accordance with paragraph 971.
