Presumption of culpable mental state
Section 138A of the Customs Act, 1962 deals with presumption of culpable mental state. 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 The Act came into force on 01 Feb 1963.
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.]
Section 138A, The Customs Act, 1962 (Act 52 of 1962).
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.
-
… In Bhanabhai Khalpabhai v. Collector of Customs reported in 1994 Supp. (2) SCC 143 , this Court whilst examining the scope of Section 138A of the Customs Act which relates to presumption of culpable mental state observed that the said statutory presumption had been incorporated by the legislature in view of the difficulty that the prosecution often faces in proving every link in respect of commission of certain offences by way of direct evidence. It …
-
… (iii) Section 139 of the Negotiable Instruments Act, 1881; (iv) Section 9 of the Opium Act, 1878; (v) Section 9B of the Explosives Act 1884; (vi) Section 7 of the Prevention of Food Adulteration Act, 1954; (vii) Section 10C of the Essential Commodities Act, 1955; (viii) Section 138A of the Customs Act, 1962; (ix) Section 43E of the Unlawful Activities (Prevention) Act, 1967; (x) Section 98-B of the Gold (Control) Act, 1968; (xi) Section 57 of the Wild Life (Protection) Act, 1972; (xii) Section 18 of the Foreign Exchange Regulation Act, 1973; (xiii) Sections 35 and 54 of the Narcotic Drugs and …
-
… (iii) Section 139 of the Negotiable Instruments Act, 1881; (iv) Section 9 of the Opium Act, 1878; (v) Section 9B of the Explosives Act 1884; (vi) Section 7 of the Prevention of Food Adulteration Act, 1954; (vii) Section 10C of the Essential Commodities Act, 1955; (viii) Section 138A of the Customs Act, 1962; (ix) Section 43E of the Unlawful Activities (Prevention) Act, 1967; (x) Section 98-B of the Gold (Control) Act, 1968; (xi) Section 57 of the Wild Life (Protection) Act, 1972; (xii) Section 18 of the Foreign Exchange Regulation Act, 1973; (xiii) Sections 35 and 54 of the Narcotic Drugs and …
Questions about Section 138A
What does Section 138A of the Customs Act deal with?
Section 138A of the Customs Act is headed "Presumption of culpable mental state". [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
How do I find court cases under Section 138A 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 138A, section 138A Customs Act 1962, section 138A of the Customs Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
When did Section 138A of the Customs Act come into force?
Section 138A of the Customs Act, cited as Customs Act 1962 138A, 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 17 Oct 2026. This page is not a substitute for legal advice.