Burden of proof: persons in possession of seized goods must prove they are not smuggled; claimants must prove ownership. Where goods are seized in the reasonable belief they are smuggled, the burden of proof that they are not smuggled is on the person from whose possession they were seized; if another person claims ownership, that claimant also bears the burden. In other seizure scenarios, the burden lies on any person who claims to be the owner. The provision applies to gold, manufactures thereof, watches, and other classes of goods as notified by the Central Government.