Law:

Section:

Customs Act (IV of 1969)-------Ss. 156(1)(89), 156(2), 187 & 2(s)---Burden of proof when shifts to the accused.The burden of proof on a charge under section 156(1)(89) of Customs Act, 1969, is restricted to the events mentioned in this subsection. Though, in other two provisions burden of proof shifts to the accused but the scope of section 187 is much wider than section 156(2). According to section 156(2) the accused has to prove that the goods seized from him were not smuggled. But in order to attract the provisions of section 187 the accused must be facing trial on a criminal charge. According to these three provisions, burden of proof in all these cases shifts to the accused. It is an elementary principle of jurisprudence that the burden is on the person who asserts the affirmative of any issue. It is for the prosecution to prove the allegations against the accused and that onus is never shifted during the trial, but a departure from the general rule has been made in these provisions. The prosecution has to establish only that the goods are "seized under this Act in reasonable belief that they are smuggled". In order to draw a presumption under section 187, two ingredients must be proved, firstly, that there is reasonable belief that the goods are smuggled, and secondly, the goods have been seized from the accused. The burden that there was such reasonable belief is on the prosecution. However, it is to be noted that all exactness is false or what it requires is the establishment of such a degree of probability that a prudent man may believe in the existence of the fact in issue. The sufficiency and the weight of the evidence is to be considered by the Court. The attending circumstances may be kept in view, such' as things are brought in a clandestine manner and the conduct of the accused. These things are sufficient to clothe the authority to raise a presumption against the accused that he was carrying the smuggled goods. Once the initial burden is discharged by the prosecution, the burden shifts to the accused and he has to rebut the prosecution evidence. He has to establish that he had not committed any such act as mentioned above. The justice…

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