Section 138A of The Customs Act,1962 View Chapter 16

Presumption of culpable mental state


   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.]

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