Customs Act, 1962: Accused Must Prove Absence of Culpable Mental State in Offenses Involving Intent, Motive, or Knowledge.

In prosecutions under the Customs Act, 1962, where a culpable mental state is required, the court assumes the presence of such a mental state in the accused. However, the accused can defend themselves by proving the absence of this mental state regarding the alleged offence. "Culpable mental state" encompasses intention, motive, knowledge, and belief or reason to believe a fact. A fact is considered proven only if the court is convinced of its existence beyond a reasonable doubt, not merely by a preponderance of probability.