https://www.taxtmi.com/caselaws?id=249970 In excise prosecutions, seized liquor may be identified by reliable field tests such as smell and litmus tests where the officer's competence and the test results are not effectively challenged, and chemical examination is not invariably required. The report of the Excise Sub Inspector was accepted as competent opinion evidence, and the finding that the substance was country-made liquor was upheld. The Court also found no breach of the reporting and custody requirements under Sections 57 and 57-A of the Chhattisgarh Excise Act, 1915, noting that the seizure and sealed dispatch of the article satisfied the statutory safeguards. Revisional interference was declined because no legal infirmity or perversity was shown. en-us Wed, 18 Jun 2014 00:00:00 +0530 Tue, 29 Jul 2014 09:24:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249970 In excise prosecutions, seized liquor may be identified by reliable field tests such as smell and litmus tests where the officer's competence and the test results are not effectively challenged, and chemical examination is not invariably required. The report of the Excise Sub Inspector was accepted as competent opinion evidence, and the finding that the substance was country-made liquor was upheld. The Court also found no breach of the reporting and custody requirements under Sections 57 and 57-A of the Chhattisgarh Excise Act, 1915, noting that the seizure and sealed dispatch of the article satisfied the statutory safeguards. Revisional interference was declined because no legal infirmity or perversity was shown. Case-Laws Indian Laws Wed, 18 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249970