Presumption as to documents under customs law extends to handwriting, execution, contents, and admissibility despite stamp defects. Section 139 of the Customs Act creates evidentiary presumptions for documents produced, seized, or received in customs-related investigations. The court must presume, unless the contrary is proved, that the signature, handwriting, execution or attestation of the document is genuine, and may admit the document in evidence even if it is not duly stamped, provided it is otherwise admissible. For documents produced or seized from a person's custody or control, the court must also presume the truth of the contents unless rebutted.
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.
Presumption as to documents under customs law extends to handwriting, execution, contents, and admissibility despite stamp defects.
Section 139 of the Customs Act creates evidentiary presumptions for documents produced, seized, or received in customs-related investigations. The court must presume, unless the contrary is proved, that the signature, handwriting, execution or attestation of the document is genuine, and may admit the document in evidence even if it is not duly stamped, provided it is otherwise admissible. For documents produced or seized from a person's custody or control, the court must also presume the truth of the contents unless rebutted.
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