KEWAL KRISHAN vs STATE OF PUNJAB

The Supreme Court upheld the constitutionality of Section 178A of the Sea Customs Act, 1878, affirming that the burden of proof lies on the accused to demonstrate that seized goods are not smuggled when there is a reasonable belief of smuggling. The court rejected the appellant's argument that the prosecution must prove the foreign origin of the goods before invoking the presumption under Section 178A. The conviction under Section 167(81) of the Sea Customs Act and Section 23A of the Foreign Exchange Regulation Act was affirmed.