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1975 (8) TMI 50 - SC - CustomsWhether the presumption contained in Section 123 of the Act, corresponding to Section 178A of the Sea Customs Act, 1878, or, any other provision of law would place the onus of proving innocent possession of these goods upon the appellant? Held that:- The very appearance of the goods and the manner in which they were packed indicated that they were newly manufactured and brought into this country very recently from another country. The inscriptions on them and writing on the boxes were part of the state in which the goods in unopened boxes were found from which inferences about their origin and recent import could arise. The appellant's conduct, including his untruthful denial of their possession, indicated consciousness of their smuggled character or mens rea. In any case, there was some evidence to enable the Courts to come to the conclusion that the goods must have been known to the appellant to be smuggled even if he was not a party to a fraudulent evasion of duty. Consequently, the appellant had been convicted only under Section 135(1)(ii) of the Act. We do not find sufficient reason to interfere with this finding of fact or the sentence imposed. It would also follow that the goods were rightly confiscated. Appeal dismissed.
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