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Customs Act, 1962

Customs Act Section 139: Presumption as to documents

Reviewed by CA Nikhil Gupta · Last reviewed 30 August 2026

Customs Section 139 Explained

Presumption as to documents

XVI - Offences and prosecutionsCURRENTCA Nikhil GuptaPublished 2026-06-10
Published analytical guide - official law remains controlling.

At a Glance

Section 139 - Presumption as to documents.

For Section 139, Evidence, jurisdiction, safeguards and later proceedings must be documented.

Key professional control: For Section 139 — Presumption as to documents, Evidence, jurisdiction, safeguards and later proceedings must be documented.

Finin2min Decode

Section 139 addresses “Presumption as to documents”. Evidence, jurisdiction, safeguards and later proceedings must be documented.

Read Section 139 with the delegated law and instruments that govern prosecution matters, including the version effective on the transaction date.

Decision question: Does the proposed treatment under Section 139 satisfy the provision-specific conditions for “Presumption as to documents”, the connected instrument and the available evidence?

Practical Example

Facts may attract the offence or evidentiary rule in section 139. The legal review separates civil demand/penalty from prosecution, identifies the statutory mental element and threshold, and preserves admissible evidence and sanction/cognizance records.

Professional Alert

For Section 139 — Presumption as to documents, Evidence, jurisdiction, safeguards and later proceedings must be documented.

This page explains Section 139; it does not reproduce the official provision. Quote only the Customs Act and the exact Rule, Regulation, notification or judgment applicable to “Presumption as to documents” for the relevant date.

Decision Steps

  1. Freeze the relevant date, customs station, goods, person and procedural route.
  2. Read the current section with definitions, explanations, provisos and cross-references.
  3. Map delegated legislation, notifications and allied DGFT or partner-agency requirements.
  4. Test jurisdiction, limitation, conditions, evidence and any burden-of-proof rule.
  5. Preserve the portal trail but verify the substantive legal entitlement separately.
  6. Record later amendments, judgments and local procedure before publication or transaction reliance.

Evidence Checklist

Common Errors

Related Sections

Finin2min Q&A

What does section 139 address?

Section 139 concerns “Presumption as to documents”. Evidence, jurisdiction, safeguards and later proceedings must be documented.

What should be verified first for section 139?

For Section 139 — Presumption as to documents, Evidence, jurisdiction, safeguards and later proceedings must be documented.

Can this page replace the official wording of section 139?

No. For Section 139 — Presumption as to documents, use this guide to organise the analysis, then rely on the official Customs Act and the connected instrument or binding decision in force for the matter.

Official sources and scope

This page is an analytical or operational guide. The controlling wording, tariff item, notification conditions, portal version and judicial status must be checked in the official source applicable to the transaction date.

Source review date: 2026-07-28. Historical matters require the law and instrument version applicable to the relevant date.