(1) In proceedings under this Act, the following proofs shall lie on the person who asserts the fact:

(a) in relation to the place from which goods have been brought;

(b) that the proper duty has been paid on the goods;

(c) that the goods have been lawfully made, imported, removed, delivered or exported, or lawfully put into or out of a conveyance or lawfully transferred from one conveyance to another; or

(d) that goods have been illegally seized or detained.

(2) The following averments by the Commissioner-General shall be deemed sufficient unless the party on the other side proves to the contrary:

(a) that the Commissioner-General has directed or requested that proceedings under this Act shall be instituted or that any particular penalty should be sued for or recovered;

(b) that goods thrown overboard, staved or destroyed were dealt with in that manner to prevent seizure;

(c) that a person is an officer;

(d) that a person was employed for the prevention of smuggling; or

(e) that the offence was committed within the limits of any particular port or in or over the country.

(3) Where in proceedings under this Act, a person alleges that the Commissioner-General dealt with prohibited or restricted goods for the purpose of importation or exportation contrary to the prohibition or restriction, the burden of proof that the goods were not dealt with for that purpose shall be on that person.

(4) In proceedings under this Act, it is not necessary to prove guilty knowledge unless otherwise expressly required and, where required, the burden of disproving the guilty knowledge shall be on the opposing party.