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Citedby 3 docs
Devchand Kalyan Tandel Etc vs State Of Gujarat & Anr. Etc on 8 August, 1996
Assistant Collector vs C.Thisaiveerapandian on 17 April, 2006
S. Duraiappa And Ors. vs Cc on 13 September, 2005

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[Section 138A] [Complete Act]
Central Government Act
Section 138A(1) in The Customs Act, 1962
(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.