Customs - Smuggled Goods - Burden of Proof
AS per section 123 of the Customs Act, where any goods are seized in the reasonable belief that they are smuggled goods, the burden of proving that they are not smuggled goods shall be on the person from whose possession the goods were seized.
This applies to gold and manufactures thereof , watches and any other class of goods which the Central Government may by notification specify.
Government had by Notification No. 204/84 - Customs, dated 20th July, 1984 specified the following goods:
1. Omitted.
2. Omitted.
3. Omitted.
4. Synthetic yarn and Metallised yarn.
5. Fabrics made wholly or mainly of synthetic yarn.
6. Omitted.
7. Electronic Calculators.
8. Omitted.
9. Watches, watch movements (including partly assembled movements), dials and cases for watches.
10. Zip fasteners.
11. Omitted.
12. Omitted.
13. Silver bullion.
Now, the Government has issued a new notification superseding the above notification specifying only two items - Silver bullion and Cigarettes.
So, now the ‘burden of proof on the accused' applies to gold, watches, Silver bullion and Cigarettes.
Notification No.., Dated July 25, 2016