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Burden of proof in certain proceedings.
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9.—(1) (a) This subsection applies to any proceedings under the Customs Acts brought by the Director of Public Prosecutions or an officer of Customs and Excise and relating to any goods exported or any goods seized under those Acts.
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(b) Where in any proceedings to which this subsection applies any question arises as to compliance with any prohibition or restriction on the exportation of goods or as to whether—
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(i) the goods are or were subject to any prohibition or restriction on their exportation, or
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(ii) the goods were lawfully brought to, sent to or kept at any place for the purpose of exportation, or
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(iii) the goods were lawfully dealt with in any other manner for the purpose of exportation,
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in every such case the onus of proof in relation to any such question shall lie on the person against whom the proceedings are brought.
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(2) (a) This subsection applies to any proceedings relating to any goods seized under the Customs Acts and brought against one or more of the following—
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(i) the State,
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(ii) the Attorney General,
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(iii) the Revenue Commissioners,
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(iv) the Revenue Solicitor,
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(v) an officer of Customs and Excise.
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(b) Where in any proceedings to which this subsection applies any question arises as to the place from which any goods have been brought or as to compliance with any prohibition or restriction on the importation or exportation of goods, or as to whether—
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(i) the goods were lawfully imported on payment or securement of duties payable thereon, or
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(ii) the goods were lawfully imported or lawfully unshipped or unladen from any ship or boat or from any aircraft, train or vehicle, or
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(iii) the goods were lawfully brought to, sent to or kept at any place for the purpose of exportation, or
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(iv) the goods were lawfully dealt with in any other manner for the purpose of exportation,
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in every such case the onus of proof in relation to any such question shall lie upon the person bringing the proceedings.
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