https://www.taxtmi.com/acts?id=1122 Burden of proof is shifted to the person from whose possession seized goods were taken, and to any other claimant of ownership, when goods are seized under a reasonable belief that they are smuggled. If seizure is made otherwise than from possession, the burden lies on the person claiming ownership. The provision applies to gold, manufactures thereof, watches, and other notified classes of goods. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 19 Jun 2026 13:09:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1122 Burden of proof is shifted to the person from whose possession seized goods were taken, and to any other claimant of ownership, when goods are seized under a reasonable belief that they are smuggled. If seizure is made otherwise than from possession, the burden lies on the person claiming ownership. The provision applies to gold, manufactures thereof, watches, and other notified classes of goods. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1122