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Section 46: Burden of proof

Excise Act · PART VI: OFFENCES AND PENALTIES

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.

46. Burden of proof In any action or proceedings arising out of the seizure of any goods under this Act, the burden of proving that the seizure was illegal shall lie on the person making the allegation.

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