https://www.taxtmi.com/caselaws?id=43566 Where gold of a specified class is seized in the reasonable belief that it is smuggled, Section 178A of the Sea Customs Act shifts the burden to the possessor to prove that the goods are not smuggled. The prosecution is not first required to prove foreign origin or to establish affirmatively that the goods were not of Indian origin. The reasonable-belief condition was not shown to be absent, and the provision's constitutional validity had already been accepted. The statutory presumption therefore operated against the possessor, and the challenge to the burden-shifting rule failed. en-us Fri, 06 Mar 1992 00:00:00 +0530 Fri, 18 Jul 2014 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43566 Where gold of a specified class is seized in the reasonable belief that it is smuggled, Section 178A of the Sea Customs Act shifts the burden to the possessor to prove that the goods are not smuggled. The prosecution is not first required to prove foreign origin or to establish affirmatively that the goods were not of Indian origin. The reasonable-belief condition was not shown to be absent, and the provision's constitutional validity had already been accepted. The statutory presumption therefore operated against the possessor, and the challenge to the burden-shifting rule failed. Case-Laws Customs Fri, 06 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43566