TaxTMI Login
Just a moment...
AI-powered research trained on the authentic TaxTMI database.
Launch AI Search →Powered by Weblekha - Building Scalable Websites
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Acts & Rules
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Burden of proof: persons in possession of seized goods must prove they are not smuggled; claimants must prove ownership.</h1> 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.
TaxTMI 
TaxTMI 
