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[Cites 0, Cited by 4] [Section 138A] [Entire Act]

Union of India - Subsection

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.