Act Number: 52

Act Name: The Customs Act, 1962

Year: 1962

Enactment Date: 1962-12-13

Long Title: An Act to consolidate and amend the law relating to Customs.

Ministry: Ministry of Finance

Department: Department of Revenue

Section 138A: Presumption of culpable mental state
    1[138A. Presumption of culpable mental state.--(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.]
Notes:
1. Ins. by s. 9, ibid. (w.e.f. 1-9-1973).
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