Burden Under Customs Act To Prove Dutiable/ Prohibited Goods Not Meant For Smuggling Lies On Person Found In Possession

The Telangana High Court ruled on the burden of proof in a gold smuggling case under the Customs Act. The court held that once the prosecution establishes possession of smuggled goods by the accused, the burden shifts to the accused to prove lawful possession. In this case, the accused failed to prove lawful possession, leading to his conviction. The court emphasized that mere denial by the accused without supporting evidence is insufficient to discharge this burden under Section 123 of the Customs Act.