Burden of proof in certain cases
Section 123 of the Customs Act, 1962 deals with burden of proof in certain cases. Where any goods to which this section applies are seized under this Act in the reasonable belief that they are smuggled goods, the burden of proving that they are not smuggled goods shall be-- (a) in a case where such seizure is made from the possession of any person,-- (i) on the person from whose The Act came into force on 01 Feb 1963.
1[(1) Where any goods to which this section applies are seized under this Act in the reasonable belief that they are smuggled goods, the burden of proving that they are not smuggled goods shall be--
(a) in a case where such seizure is made from the possession of any person,--
(i) on the person from whose possession the goods were seized; and
(ii) if any person, other than the person from whose possession the goods were seized, claims to be the owner thereof, also on such other person;
(b) in any other case, on the person, if any, who claims to be the owner of the goods so seized.]
(2) This section shall apply to gold, 2[and manufactures thereof], watches, and any other class of goods which the Central Government may by notification in the Official Gazette specify.
Section 123, The Customs Act, 1962 (Act 52 of 1962).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Referred to by 1
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Union of India & Anr. v. Imtiaz Iqbal Pothiwala & Ors.
Court's Decision & Legal Precedent
Bombay HC Division Bench judgment on Customs s.123 burden of proof for notified goods (gold): once seizure of notified goods is proved, the burden shifts to the person from whose possession goods are seized to account for lawful acquisition/possession. DATE VERIFIED View Judgement 2018-10-16 (order-20.pdf). Do not use order-22.pdf (speaking-to-minutes correction).
On this section: s.123 — Burden of proof in certain cases; notified gold seizures
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Judgments citing this section
These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.
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… 1962 read with Section 123 of the Customs Act, 1962; - (ii) gold totally weighing 4500 gram valued at around Rs.2.73 crore smuggled by the syndicate during the previous occasions, should not be held liable for confiscation under Sections 111(d), 111(i), 111(j), 111(l) and 111(m) of the Customs Act, 1962 read with Section 123 of the Customs Act, 1962; - (iii) penalty should not be imposed on him under Section 112(a) and 112(b) of the Customs Act, 1962." The petitioner has filed Ext.P3 reply to Ext.P2 show cause notice, where he has taken the stand that he is not at all concerned with the proposals in (i) and (ii) above and that he …
Questions about Section 123
What have the courts held on Section 123 of the Customs Act?
Union of India & Anr. v. Imtiaz Iqbal Pothiwala & Ors. (16 Oct 2018) is the leading judgment on this section among those set out below: s.123 — Burden of proof in certain cases; notified gold seizures.
How do I find court cases under Section 123 of the Customs Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Customs Act 1962 123, section 123 Customs Act 1962, section 123 of the Customs Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with Union of India & Anr. v. Imtiaz Iqbal Pothiwala & Ors. (16 Oct 2018).
What should I read with Section 123 of the Customs Act, and has it changed?
1 other provision in this corpus refers back to it.
When did Section 123 of the Customs Act come into force?
Section 123 of the Customs Act, cited as Customs Act 1962 123, came into force on 01 Feb 1963, having been enacted on 13 Dec 1962. It is in force as at the date shown on this page.
Other sections of this Act
- 28. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded2145 words
- 2. Definitions1638 words
- 129A. Appeals to the Appellate Tribunal1170 words
- 27. Claim for refund of duty1060 words
- 127C. Procedure on receipt of an application under section 127B1056 words
- 138C. Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence872 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 14 Oct 2026. This page is not a substitute for legal advice.