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of <h1>Section 123 of Customs Act: Burden of Proof on Claimants in Seizure of Suspected Smuggled Goods Like Gold and Watches.</h1> Section 123 of the Customs Act, 1962, addresses the burden of proof in cases involving the seizure of goods suspected to be smuggled. When goods are seized under the belief they are smuggled, the responsibility to prove otherwise lies with the person from whom the goods were seized or any claimant of ownership. This provision specifically applies to gold, watches, and other goods specified by the Central Government. The section outlines that in cases of seizure, the onus is on the possessor or claimant to demonstrate that the goods are not smuggled.
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