BALUMAL JAMNADAS BATRA vs STATE OF MAHARASHTRA

The Supreme Court held that under Section 123(1) of the Customs Act, 1962, the burden of proof lies on the person from whose possession the goods are seized to prove they are not smuggled. The Court found that the presumption under Section 123(1) could be applied even after the goods were notified under Section 123(2). The appellant's conviction under Section 135(b)(ii) was upheld, affirming the lower courts' decisions and dismissing the appeal.