s 115 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.