Excise Order, 2006 · s 126

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s 126Burden of proof

If in any prosecution in respect of any goods seized for non-payment of duties or for any other cause of forfeiture or for the recovery of any penalty or for the condemnation or forfeiture of any vessel or goods or for any offence under this Order, any dispute arises -

{a}

whether the excise duties have been paid in respect of such goods;

{b}

whether the same have been lawfully imported or lawfully landed or loaded, or lawfully manufactured;

{c}

whether any goods are exempt from excise duty under section 13;

{d}

concerning the place whence such goods were brought; or

{e}

whether drawback has been lawfully claimed or where such goods were loaded or stored, then and in every such case the burden of proof thereof shall lie on the defendant.