Statutory burden under Sea Customs Act shifts on seizure in reasonable belief of smuggled goods, without prior proof of foreign origin.

Section 178A of the Sea Customs Act, 1878 applies when goods of the specified class are seized in a reasonable belief that they are smuggled goods. In that situation, the statutory burden shifts to the person from whose possession the goods were seized to prove that they are not smuggled goods. The prosecution is not required first to prove foreign origin or to establish affirmatively that the goods were not of Indian origin before the presumption operates. The text states that the contention requiring prior proof of foreign origin was rejected, and the burden was held to operate against the possessor.

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Issues: Whether, for the application of section 178A of the Sea Customs Act, 1878, the prosecution was required first to prove that the seized goods were of foreign origin before the statutory burden shifted to the person from whose possession they were seized.

Analysis: Section 178A applies where goods of the specified class are seized in the reasonable belief that they are smuggled goods. In that event, the burden of proving that they are not smuggled goods lies on the person from whose possession the goods were seized. The provision does not cast an initial burden on the prosecution to establish foreign origin or to prove affirmatively that the goods were not of Indian origin. Once seizure in reasonable belief is shown, the statutory presumption operates and the onus shifts to the possessor.

Conclusion: The contention that the prosecution had first to prove foreign origin was rejected, and the statutory burden under section 178A was held to operate against the appellant.

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