https://www.taxtmi.com/acts?id=1176 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. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 19 Jun 2026 16:50:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1176 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. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1176