https://www.taxtmi.com/caselaws?id=183141 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. en-us Tue, 06 Mar 1962 00:00:00 +0530 Mon, 30 May 2016 17:14:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183141 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. Case-Laws Indian Laws Tue, 06 Mar 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183141