https://www.taxtmi.com/caselaws?id=184254 Section 178-A of the Sea Customs Act, 1878 creates a rebuttable presumption against the possessor of specified goods seized on a reasonable belief of smuggling. The provision was upheld because it applies only to a defined class of goods specially vulnerable to smuggling, uses an intelligible differentia, and has a rational nexus with the object of preventing smuggling. Reversing the ordinary burden of proof was not, by itself, enough to make the provision arbitrary or unconstitutional. The section therefore does not offend Article 14 of the Constitution of India. en-us Sat, 08 May 1954 00:00:00 +0530 Mon, 04 Jul 2016 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184254 Section 178-A of the Sea Customs Act, 1878 creates a rebuttable presumption against the possessor of specified goods seized on a reasonable belief of smuggling. The provision was upheld because it applies only to a defined class of goods specially vulnerable to smuggling, uses an intelligible differentia, and has a rational nexus with the object of preventing smuggling. Reversing the ordinary burden of proof was not, by itself, enough to make the provision arbitrary or unconstitutional. The section therefore does not offend Article 14 of the Constitution of India. Case-Laws Customs Sat, 08 May 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184254