Section 139 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 139 tells a court what to presume about a document that the prosecution tenders in evidence in a customs case. It applies to documents produced by or seized from a person under the Act or any other law, and to documents received from outside India during the investigation of an offence. In three steps it covers handwriting and execution, the stamp rule, and the truth of the contents.
This article follows the text as per the text on the CBIC portal updated to 30 March 2022 (the Act as amended up to the Finance Act, 2022). Please check later Finance Act changes to section 139 before acting.
When a document is produced by a person or seized from that person's custody or control under the Act or any other law, or is received from outside India during investigation of an offence under the Act, and the prosecution tenders it against the accused, the court presumes the signature and handwriting are genuine unless the contrary is proved, admits it even if not duly stamped (if it is otherwise admissible), and, for produced or seized documents, presumes the contents are true unless the contrary is proved.
When section 139 applies
The section opens "Where any document" and then names two sources.
| Limb | Source of the document |
|---|---|
| (i) | Produced by any person, or seized from the custody or control of any person, in either case under the Act or under any other law |
| (ii) | Received from any place outside India in the course of investigation of any offence alleged to have been committed by any person under the Act |
The further condition is that the document "is tendered by the prosecution in evidence against him or against him and any other person who is tried jointly with him". So the section is about prosecutions, and about the prosecution's use of the document against the accused (and any co-accused tried with him). It is not a rule for adjudication or other departmental proceedings.
The footnote shows that section 139 was substituted by the Customs, Gold (Control) and Central Excises and Salt (Amendment) Act, 1973 (36 of 1973), section 10, with effect from 1 September 1973. If you are preparing for a prosecution or have had documents seized, our legal dispute resolution team can help you understand what the department may later rely on.
What the court shall do: clauses (a), (b) and (c)
The text says the court "shall" do three things.
(a) Presume genuineness of handwriting and execution. The court shall presume, unless the contrary is proved:
- that the signature and every other part of the 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 despite lack of stamp. The court shall admit the document in evidence, notwithstanding that it is not duly stamped, if the document is otherwise admissible in evidence.
(c) Presume truth of contents, in limb (i) cases. In a case falling under limb (i), the court shall also presume, unless the contrary is proved, the truth of the contents of the document.
Note the difference in reach. Clause (a) and (b) apply to both limbs. Clause (c) is expressly for "a case falling under clause (i)", meaning documents produced or seized under the Act or any other law. The text does not extend the presumption of truth of contents to documents received from outside India under limb (ii).
Each presumption is rebuttable. The words "unless the contrary is proved" appear in clauses (a) and (c). So the section moves the burden: the accused who disputes a signature, or the truth of a seized document, has to prove the contrary. The text does not say what standard applies; this article adds none. (Section 138A, on the presumption of culpable mental state, has its own standard; see our article on sections 138 to 138B.)
The Explanation: what "document" includes
The Explanation says that for this section "document" includes inventories, photographs and lists certified by a Magistrate under sub-section (1C), or Commissioner (Appeals) under sub-section (1D), of section 110. The footnotes show the Explanation was inserted by the Customs (Amendment) Act, 1985 (80 of 1985), section 11, with effect from 27 December 1985, and that the words about a Magistrate under (1C) or Commissioner (Appeals) under (1D) were substituted by section 97 of the Finance Act, 2021 (13 of 2021), with effect from 28 March 2021.
This links section 139 to seizure. Our article on sections 110 and 110A covers what happens to seized goods and documents, and our article on section 110 on seizure of goods covers the seizure sub-sections that the Explanation refers to. In short, an inventory of seized goods, photographs and lists certified as the Explanation describes are treated as documents for section 139.
An example
Delta Overseas is prosecuted. During a search under the Act, the officers seize a ledger and a set of delivery notes from its office. The prosecution tenders them in evidence. Under section 139(i), the court presumes, unless the contrary is proved, that the signatures and handwriting are those of the persons they purport to be, admits the papers even if some are not duly stamped (if otherwise admissible), and presumes the truth of their contents. If Delta Overseas says a signature on one delivery note is not that of its manager, it carries the burden of proving the contrary.
A second example, for limb (ii). During the investigation of an alleged offence, the department receives a set of papers from an authority in another country. If the prosecution tenders them against the accused, clauses (a) and (b) apply: the handwriting presumption and the stamp rule. Clause (c), the presumption of truth of the contents, is for limb (i) only.
Practical points for businesses
- Seized documents carry weight. Because clause (c) presumes the truth of contents of produced or seized documents unless the contrary is proved, an accused cannot treat them as mere paper. Keep your own record of what was seized and ask for copies of what is on the file.
- What you produce is also a document. Limb (i) covers documents "produced by any person", not only those seized. A document you hand over in response to a summons may fall within it.
- Challenge with proof. The text puts the burden on the person who says the contrary. Gather evidence early, for example originals, correspondence and witness accounts, so the contrary can be shown if needed.
- Electronic records. Section 138C deals with when microfilms, facsimile copies and computer printouts are documents; see our article on section 138C.
- Good records help. Orderly purchase, sales and customs files make it easier to explain your own documents. Our customs compliance checklist for importers is a place to start.
What section 139 does not say
- It does not say a presumed fact is conclusive. It says "unless the contrary is proved".
- It does not say how a document is to be proved if it falls outside both limbs.
- It does not deal with the weight a court gives to a presumption in a particular case. The copy is silent on that.
Need help with seized documents or a prosecution?
If documents have been seized or produced in your case, it helps to know what the court may presume about them before you respond. Our team can help you plan your next step through legal dispute resolution.
Key takeaways
- Section 139 applies to documents produced by or seized from a person under the Act or any other law, and to documents received from outside India during investigation of an offence under the Act, when tendered by the prosecution.
- The court presumes genuineness of handwriting and execution unless the contrary is proved.
- The court admits the document even if not duly stamped, if it is otherwise admissible.
- For produced or seized documents, the court also presumes the truth of the contents unless the contrary is proved.
- "Document" includes inventories, photographs and lists certified under section 110 as the Explanation describes.
Read next
- Section 138C: computer printouts and microfilms as evidence
- Sections 138 to 138B: summary trial, culpable mental state and statements as evidence
- Sections 140 and 140A: offences by companies and probation
- Sections 110 and 110A: seized documents, bank account attachment and provisional release
Disclaimer: Based on the Customs Act, 1962 as published on the CBIC Tax Information Portal, updated to 30 March 2022 (amended up to the Finance Act, 2022), as consulted on 2 October 2026. Finance Acts of 2023 and later, and the current rules, regulations and notifications, should be checked. This article is general information, not legal advice; check the official text before acting.