law: Custom Act, 1962 
  123.
  
  BURDEN OF PROOF IN CERTAIN CASES. – 
  (1)
  
  Where any goods to which this section applies are seized under this Act in the
  
  reasonable belief that they are smuggled goods, the burden of proving that they
  
  are not smuggled goods shall be –
  (a) in a case where such seizure is made from the possession of any
  
  person, -
  ( i ) on the person from whose possession the
  
  goods were seized; and
  (ii) if any person, other than the person from whose possession the goods
  
  were seized, claims to be the owner thereof, also on such other person;
  (b) in any other case, on the person, if any, who claims to be the owner
  
  of the goods so seized.
  (2)
  
  This section shall apply to gold, and manufactures thereof, watches, and any
  
  other class of goods which the Central Government may by notification in the
  
  Official Gazette specify.