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Section 138A – Customs Act, 1962

The Laws – Customs Act, 1962

 

 

138A. PRESUMPTION OF CULPABLE MENTAL STATE. –

 

1 (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.

 

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1. Ins. by Act 36 of 1973, sec. 9 (w.e.f. 1-9-1973).

 

 

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Laws – Customs Act, 1962

 

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