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Section 138A

Presumption of Culpable Mental State

The Customs Act,1962
1[138A. Presumption of culpable mental state.--(1) In any prosecution for an offence under this Act which requires a culpable mental state on the part of the accused, the court shall presume the existence of such mental state but it shall be a defence for the accused to prove the fact that he had no such mental state with respect to the act charged as an offence in that prosecution.


Explanation.--In this section, culpable mental state includes intention, motive, knowledge of a fact and belief in, or reason to believe, a fact.


(2) For the purposes of this section, a fact is said to be proved only when the court believes it to exist beyond reasonable doubt and not merely when its existence is established by a preponderance of probability.]




1. Ins. by s. 9, ibid. (w.e.f. 1-9-1973).