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Forfeiture of goods being or attempted to be illegally exported, etc.
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5.—(1) If any goods (being goods the exportation of which is prohibited or restricted by any enactment or statutory instrument) have been or are being dealt with in any of the following ways, that is to say:—
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(a) have been exported in contravention of such enactment or statutory instrument, or
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(b) are attempted to be exported in contravention of such enactment or statutory instrument, or
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(c) have been brought or sent to any place for the purpose of exportation in contravention of such enactment or statutory instrument, or
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(d) are being brought or sent to any place for the purpose of exportation in contravention of such enactment or statutory instrument, or
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(e) have been or are being dealt with in any other manner with intent to evade such prohibition or restriction, or
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(f) have been or are being kept at any place for the purpose of facilitating their exportation in contravention of such enactment or statutory instrument,
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the goods shall be forfeited.
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(2) All ships, boats, carriages or other conveyances, together with all horses and other animals and things made use of in the exportation or conveyance of any goods, which are, by virtue of subsection (1) of this section, liable to be forfeited, shall be forfeited.
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(3) Where—
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(a) proceedings are taken, in pursuance of section 207 of the Act of 1876, for the forfeiture and condemnation of any goods, the exportation of which is prohibited or restricted by any enactment or statutory instrument, and
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(b) it is averred in the information that the goods were seized for being dealt with in a specified way (being a way mentioned in subsection (1) of this section), and
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(c) it is proved in the proceedings that the goods were seized on suspicion of being dealt with in the way so specified,
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it shall, until the contrary is proved, be presumed that the goods, at the date of seizure, were being or had been dealt with in the way so specified.
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