Proportional examination or testing of goods seized to be accepted by courts
116.—(1)  When any goods suspected of being uncustomed 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 customs may determine.
(2)  The court shall 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.