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100c. 2

154.—(1) An averment in any process in proceedings under the customs and excise Acts—
 * (a) that those proceedings were instituted by the order of the Commissioners; or
 * (b) that any person is or was a Commissioner, officer or constable, or a member of Her Majesty’s armed forces or coastguard; or
 * (c) that any person is or was appointed or authorised by the Commissioners to discharge, or was engaged by the orders or with the concurrence of the Commissioners in the discharge of, any duty; or
 * (d) that the Commissioners have or have not been satisfied as to any matter as to which they are required by any provision of those Acts to be satisfied; or
 * (e) that any ship is a British ship; or
 * (f) that any goods thrown overboard, staved or destroyed were so dealt with in order to prevent or avoid the seizure of those goods,

shall, until the contrary is proved, be sufficient evidence of the matter in question.

(2) Where in any proceedings relating to customs or excise any question arises as to the place from which any goods have been brought or as to whether or not—
 * (a) any duty has been paid or secured in respect of any goods; or
 * (b) any goods or other things whatsoever are of the description or nature alleged in the information, writ or other process; or
 * (c) any goods have been lawfully imported or lawfully unloaded from any ship or aircraft; or
 * (d) any goods have been lawfully loaded into any ship or aircraft or lawfully exported or were lawfully waterborne ; or
 * (e) any goods were lawfully brought to any place for the purpose of being loaded into any ship or aircraft or exported; or
 * (f) any goods are or were subject to any prohibition of or restriction on their importation or exportation,

then, where those proceedings are brought by or against the Commissioners, a law officer of the Crown or an officer, or against any other person in respect of anything purporting to have been done in pursuance of any power or duty conferred or imposed on him by or under the customs and excise Acts, the burden of proof shall lie upon the other party to the proceedings.