Section 127
Section 127
(1)
Any person who is proved to have had in his possession or custody or under his control –
(a)
any thing containing any dutiable, prohibited or unexcisable goods;
(b)
the keys of any thing containing any dutiable, prohibited or unexcisable goods;
(c)
the keys of any place or premises or any part thereof in which any dutiable, prohibited or unexcisable goods are found; or
(d)
a document of title relating to any dutiable, prohibited or unexcisable goods or any other document intended for the delivery of any dutiable, prohibited or unexcisable goods,
73
BLUV as of 8th August 2018
shall, until the contrary is proved, be presumed to have had such dutiable, prohibited or unexcisable goods in his possession.
(2)
If any dutiable, prohibited or unexcisable goods are found in any ship or aircraft, it shall, until the contrary is proved, be presumed that such dutiable, prohibited or unexcisable goods have been imported in such ship or aircraft with the knowledge of the master or the commander or captain thereof.
(3)
If any dutiable, prohibited or unexcisable goods are found in any vehicle, it shall, until the contrary is proved, be presumed to be in the possession of the owner of the vehicle and of the person in charge of the vehicle for the time being.
Proportional examination or testing of goods seized to be accepted by courts.