Central Board of Excise and Customs vide Notification No 103/2016-Cus (NT), dt. 25-07-2016 has notified Silver Bullion and Cigarattes under Section 123 (2) .
Now the burden of Proof of smuggled Silver Bullion and Cigarattes shall be on the person who is in possession of these Silver Bullion and Cigarattes and from whom seizure is made.
Section 123 of Customs Act, 1962
Burden of proof in certain cases.
123 . (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, and manufactures thereof, watches, and any other class of goods which the Central Government may by notification in the Official Gazette specify.