Law: Sea Customs Act, 1878

Section: 177-A & 167(81)

(a) Sea Customs Act (VIII of 1878)--Ss. 177-A & 167(81)--�Applicability and effect of S. 177-A-Burden of proof in cases where S. 177-A applicable -Despite provision of S. 177-A which raises presumption against accused on seizure of goods from his custody and which calls upon him to rebut presumption, accused entitled to benefit of doubt and to acquittal if at end of evidence a reasonable doubt as to guilt of accused persists.The question that arose for decision was whether In cases where section 177-A of the Sea Customs Act, 1878, was applic�able and the Court upon examination of the evidence in the case as a whole be still in doubt as to the guilt of the accused would it be bound to record a conviction or to give the benefit of doubt to the accused and acquit him despite fact that the statutory provision has placed the burden of proof on accused.Held: The presumption against the accused under section 177-A of the Sea Customs Act is not to be drawn until the explanation of the accused is taken into consideration. The normal principle will apply, namely, that the accused is entitled to benefit of doubt and where reasonable explanation is offered, which is acceptable and raises a doubt, that the prosecution has not discharged the burden though the accused may not have proved the explanation. It was enough for his purpose if he succeeded in raising a doubt as to whether or not the prosecution was true.When the law raises a presumption against the accused and calls upon him to prove the contrary, it is well settled that the contrary can be said to be proved if the accused succeeds in establishing that the act attributed to him is capable of an interpretation other than that suggested by the prosecution. Despite section 177-A of the Sea Customs Act, if upon the end of the evidence the Court is of the opinion that there is a doubt as to the guilt of the accused the benefit of that doubt must be given to him and he must be acquitted.I L R 1941 All. 843 ; L R 1935 A C 462: Safdar Ali v. Crown P L D 1953 F C 93 ; Rex v. Carr-Brian (1943) 1 K B 607; The King v. Ward (1915) 3 K B 696 ; Mir Ahmed v. State P L D 1962 S C 489 ; Ikramuddin v. The State P L D 1962…