law: Custom Act, 1962 
  139.
  
  Presumption as to Documents in Certain Cases. – 
  Where
  
  any document –
  (i ) is produced by any person or has been seized from the
  
  custody or control of any person, in either case, under this Act or under any
  
  other law, or
  (ii)
  
  has been received from any place outside India in the course of investigation
  
  of any offence alleged to have been committed by any person under this Act, and
  
  such document is tendered by the prosecution in evidence against him or against
  
  him and any other person who is tried jointly with him, the court Shall –
  (a) presume, unless the contrary is proved, that the signature and every
  
  other part of such document which purports to be in the handwriting of any
  
  particular person or which the court may reasonably assume to have been signed
  
  by, or to be in the handwriting of, any particular person, is in that person's
  
  handwriting, and in the case of a document executed or attested, that it was
  
  executed or attested by the person by whom it purports to have been so executed
  
  or attested;
  (b) admit the document in evidence, notwithstanding that it is not duly
  
  stamped, if such document is otherwise admissible in evidence;
  (c) in a case falling under clause ( i ) also
  
  presume, unless the contrary is proved, the truth of the contents of such
  
  document.
  Explanation
  
  :  For the purposes of this section,
  
  "document" includes inventories, photographs and lists certified by a
  
  Magistrate under sub-section (1C) of section 110.