|
|
Proof of payment of duties of excise or customs, or that goods seized under Excise or Customs Acts are not of the sort or kind alleged, shall lie upon the proprietor or person claiming.
|
76. If upon any information for the recovery of any penalty or penalties incurred, or for the condemnation of any goods, commodities, or chattels seized as forfeited under or by virtue of this Act, or any other Act or Acts of Parliament relating to the revenue of excise or customs, or in any action brought by the proprietor or claimer of such goods, commodities, or chattels, against any officer of excise, or any person employed in the revenue of excise, or any person acting in the aid and assistance of any such officer or person so employed as aforesaid, for any act, matter, or thing done in pursuance of any such Act or Acts of Parliament, any question shall be made or shall arise whether any duty of excise or customs has been paid upon or in respect of the goods or commodities in such information mentioned, or whether such goods, commodities, or chattels are respectively of such sort or kind as in such information is in that behalf alleged, the proof of the payment of such duty, or that the said goods, commodities, and chattels respectively are not of such a sort or kind as aforesaid, shall lie upon the proprietor or claimer thereof.
|
