https://www.taxtmi.com/acts?id=1173 Presumption of culpable mental state applies in prosecutions for offences under the Customs Act that require such mental state, and the court must presume its existence. The accused may defend by proving the absence of such mental state in relation to the charged act. Culpable mental state includes intention, motive, knowledge of a fact, and belief in, or reason to believe, a fact. A fact is proved only when the court believes it beyond reasonable doubt. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 10 Jun 2026 16:51:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1173 Presumption of culpable mental state applies in prosecutions for offences under the Customs Act that require such mental state, and the court must presume its existence. The accused may defend by proving the absence of such mental state in relation to the charged act. Culpable mental state includes intention, motive, knowledge of a fact, and belief in, or reason to believe, a fact. A fact is proved only when the court believes it beyond reasonable doubt. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1173