Burden of proof in smuggled goods seizures shifts to possessors and ownership claimants for notified customs goods. Burden of proof is shifted to the person from whose possession seized goods were taken, and to any other claimant of ownership, when goods are seized under a reasonable belief that they are smuggled. If seizure is made otherwise than from possession, the burden lies on the person claiming ownership. The provision applies to gold, manufactures thereof, watches, and other notified classes of goods.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Burden of proof in smuggled goods seizures shifts to possessors and ownership claimants for notified customs goods.
Burden of proof is shifted to the person from whose possession seized goods were taken, and to any other claimant of ownership, when goods are seized under a reasonable belief that they are smuggled. If seizure is made otherwise than from possession, the burden lies on the person claiming ownership. The provision applies to gold, manufactures thereof, watches, and other notified classes of goods.
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