https://www.taxtmi.com/caselaws?id=40535 Authorities may use a trade panel's opinion to identify tobacco in a warehouse when the stock records do not clearly establish its variety, provided the trader knows of the proceedings, participates through a representative, and is later given the opinion for objection. That use of expert opinion is not an illegal delegation of quasi-judicial power where the panel only assists on identification. Once clandestine removal and substitution of stock are found, the original quantity is treated as removed in breach of the rules, duty becomes payable on that quantity, dryage allowance is denied, and the substituted stock is liable to confiscation. en-us Fri, 28 Oct 1977 00:00:00 +0530 Mon, 10 May 2010 12:23:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40535 Authorities may use a trade panel's opinion to identify tobacco in a warehouse when the stock records do not clearly establish its variety, provided the trader knows of the proceedings, participates through a representative, and is later given the opinion for objection. That use of expert opinion is not an illegal delegation of quasi-judicial power where the panel only assists on identification. Once clandestine removal and substitution of stock are found, the original quantity is treated as removed in breach of the rules, duty becomes payable on that quantity, dryage allowance is denied, and the substituted stock is liable to confiscation. Case-Laws Central Excise Fri, 28 Oct 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40535