Presumption as to documents in certain cases
Section 139 of the Customs Act, 1962 deals with presumption as to documents in certain cases. Where any document-- (i) is produced by any person or has been seized from the custody or control of any person, in either case, under this Act or under any other law, or (ii) has been received from any place outside India in the course of investigation of any offence alleged to have been committed The Act came into force on 01 Feb 1963.
1[139. Presumption as to documents in certain cases.--Where any document--
(i) is produced by any person or has been seized from the custody or control of any person, in either case, under this Act or under any other law, or
(ii) has been received from any place outside India in the course of investigation of any offence alleged to have been committed by any person under this Act,
and such document is tendered by the prosecution in evidence against him or against him and any other person who is tried jointly with him, the court shall--
(a) presume, unless the contrary is proved, that the signature and every other part of such document which purports to be in the handwriting of any particular person or which the court may reasonably assume to have been signed by, or to be in the handwriting of, any particular person, is in that person's handwriting, and in the case of a document executed or attested, that it was executed or attested by the person by whom it purports to have been so executed or attested;
(b) admit the document in evidence, notwithstanding that it is not duly stamped, if such document is otherwise admissible in evidence;
(c) in a case falling under clause (i) also presume, unless the contrary is proved, the truth of the contents of such document.]
2[Explanation.--For the purposes of this section, document includes inventories, photographs and lists certified by 3[a Magistrate under sub-section (1C), or Commissioner (Appeals) under sub-section (1D), of section 110] a Magistrate under sub-section (1C) of section 110.]
Section 139, 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.
This section refers to
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.
-
Commissioner of Customs, Visakhapatnam vs Truwoods Pvt. Ltd.
Court's Decision & Legal Precedent
Unauthenticated photocopied documents without signatures or attestation cannot serve as sufficient evidence to enhance the assessable value of imported goods and demand additional customs duties from an assessee. Proper authentication and verification are mandatory requirements for documentary evidence in customs valuation proceedings under Section 139 of the Customs Act, 1962. The absence of authentication marks and signatures raises legitimate concerns about document genuineness and creates sufficient doubt to preclude their use as a basis for imposing financial burden on the assessee.
On this section: Evidence authentication requirements in customs proceedings; used to establish that photocopied and unattested documents cannot serve as valid basis for enhancing assessable value
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.
Questions about Section 139
What have the courts held on Section 139 of the Customs Act?
Commissioner of Customs, Visakhapatnam vs Truwoods Pvt. Ltd. (26 Aug 2015) is the leading judgment on this section among those set out below: Evidence authentication requirements in customs proceedings; used to establish that photocopied and unattested documents cannot serve as valid basis for enhancing assessable value.
How do I find court cases under Section 139 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 139, section 139 Customs Act 1962, section 139 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 Commissioner of Customs, Visakhapatnam vs Truwoods Pvt. Ltd. (26 Aug 2015).
What should I read with Section 139 of the Customs Act, and has it changed?
Its own text turns on section 110 (Seizure of goods, documents and things), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.
When did Section 139 of the Customs Act come into force?
Section 139 of the Customs Act, cited as Customs Act 1962 139, 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 16 Oct 2026. This page is not a substitute for legal advice.