Section 128

When any goods suspected of being prohibited or unexcisable or otherwise liable to seizure have been seized, it shall be sufficient to open, examine and, if necessary, test the contents of such proportion of the goods seized as the proper officer of excise may determine and the court may presume that the goods contained in the unopened packages or receptacles are of the same nature, quantity and quality as those found in the similar packages or receptacles which have been opened.

Evidence of analysis may be given in writing.