Lawgist123Burden of proof in certain cases
1[(1) Where any goods to which this section applies are seized under this Act in the reasonable belief that they are smuggled goods, the burden of proving that they are not smuggled goods shall be--
(a) in a case where such seizure is made from the possession of any person,--
(i) on the person from whose possession the goods were seized; and
(ii) if any person, other than the person from whose possession the goods were seized, claims to be the owner thereof, also on such other person;
(b) in any other case, on the person, if any, who claims to be the owner of the goods so seized.]
(2) This section shall apply to gold, 2[and manufactures thereof], watches, and any other class of goods which the Central Government may by notification in the Official Gazette specify.
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1. Subs. by Act 36 of 1973, s. 4, for sub-section (1) (w.e.f. 1-9-1973).
2. Subs. by Act 40 of 1989, s. 2, for , "diamonds, manufactures of gold or diamonds" (w.e.f. 26-10-1989).
- 111 Confiscation of improperly imported goods, etc
- 112 Penalty for improper importation of goods, etc
- 113 Confiscation of goods attempted to be improperly exported, etc
- 114 Penalty for attempt to export goods improperly, etc
- 114A Penalty for short-levy or non-levy of duty in certain cases
- 114AA Penalty for use of false and incorrect material
- 115 Confiscation of conveyances
- 116 Penalty for not accounting for goods
- 117 Penalties for contravention, etc., not expressly mentioned
- 118 Confiscation of packages and their contents
- 119 Confiscation of goods used for concealing smuggled good
- 120 Confiscation of smuggled goods notwithstanding any change in form, etc
- 121 Confiscation of sale-proceeds of smuggled goods
- 122 Adjudication of confiscations and penalties
- 122A Adjudication Procedure
- 123 Burden of proof in certain cases
- 124 Issue of show cause notice before confiscation of goods, etc
- 125 Option to pay fine in lieu of confiscation
- 126 On confiscation, property to vest in Central Government
- 127 Award of confiscation or penalty by customs officers not to interfere with other punishments
