Foaming allowance in molasses stock measurement defeated confiscation and penalty where excess was not reliably established.

Excess molasses found during stock verification did not justify confiscation and penalty where the apparent surplus was only about 1.5% of the stock and storage conditions could produce foaming. The Tribunal accepted the earlier view that an allowance for foaming is relevant in measuring molasses, and the Chief Chemist's statement did not conclusively show that such allowance had already been built into the dip measurement. In the absence of a reliable basis to reject the foaming allowance, the confiscation and penalty were not sustainable, and the impugned order was set aside.

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Issues: Whether the excess quantity of molasses found during stock verification justified confiscation and penalty, or whether allowance had to be made for foaming during storage.

Analysis: The verified excess was only about 1.5% of the total stock. The Tribunal relied on the earlier view that molasses storage permits allowance for foaming, and the statement of the Chief Chemist did not establish that such benefit had already been fully accounted for in the dip measurement. In the absence of a reliable basis to deny the foaming allowance, the confiscation and penalty could not be sustained.

Conclusion: The impugned order was set aside and the appeal was allowed.

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