Section 147: Burden of proof
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
147. Burden of proof
In any action or proceedings arising out of the seizure of any goods on
the ground that the duty, excise duty and taxes thereon have not been paid
or on any other ground, the burden of proving that the seizure was illegal
shall lie on the person making the allegation.
[S. 147 amended by s. 3 (f) of Act 25 of 1994 w.e.f. 1 July 1994.]