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of <h1>Section 139 of Customs Act: Court Presumes Authenticity of Documents in Prosecutions Unless Proven Otherwise</h1> Section 139 of the Customs Act, 1962, establishes presumptions regarding documents in certain cases. When a document is produced or seized under the Act, or received from outside India during an investigation, and is presented as evidence by the prosecution, the court shall presume the authenticity of the signature and handwriting unless proven otherwise. The document is admissible even if not duly stamped, provided it is otherwise admissible. Additionally, for documents seized, the court presumes the truth of their contents unless contradicted. The term 'document' encompasses inventories, photographs, and certified lists by a Magistrate or Commissioner (Appeals).
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