Burden of proof
115.  If, in any prosecution in respect of any goods seized for non-payment of customs duties or excise duties or for any other cause of forfeiture or for the recovery of any penalty or penalties under this Act, any dispute arises —
(a)whether the customs duties or excise duties have been paid in respect of those goods;
(b)whether they have been lawfully imported or lawfully landed, or lawfully manufactured;
(c)whether any goods are exempt from customs duty or excise duty under section 13;
(d)concerning the place from where those goods were brought; or
(e)whether drawback has been lawfully claimed,
in every such case the burden of proof thereof shall lie on the defendant in such prosecution.
[23/93; 24/96; 33/2000]