Dip measurement of molasses cannot prove excess stock where foam makes exact quantity uncertain, defeating confiscation and penalty.

Excess molasses found by dip measurement could not be treated as proved where foam in the storage tank made exact weighing uncertain. The Chief Chemist's statement recorded at inspection noted substantial foam and stated that the exact quantity could not be ascertained, and that evidence was not rebutted. Prior Tribunal rulings were applied to the effect that, in foaming conditions, dip readings do not establish exact stock variation and cannot by themselves support confiscation or penalty. On that basis, the alleged excess remained unproved with certainty, and the confiscation and penalty were set aside.

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Issues: Whether the alleged excess quantity of molasses found by dip measurement was liable to confiscation and whether penalty could be sustained when foaming in the storage tank made exact weighing uncertain.

Analysis: The finding rested on the statement of the Chief Chemist recorded on the date of inspection, which indicated the presence of sufficient foam in the tank and stated that the exact quantity of molasses could not be ascertained. That statement was not rebutted. The prior Tribunal decisions relied upon held that, in conditions of foaming, dip reading cannot indicate exact weight and stock variation cannot be treated as conclusive proof of excess. Applying that ratio to the facts, the measured difference could not justify confiscation or penalty.

Conclusion: The alleged excess was not established with certainty, and the order of confiscation and penalty was set aside. The appeal was allowed.

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