Finance Act, 2001

Presumptions.

131.—(1) Where in proceedings, any dispute arises as to—

(a) whether any excise duty has been paid in respect of any excisable products or other goods which are the subject of such proceedings,

(b) whether any such excisable products or other goods are of such kind or sort as is alleged in evidence,

(c) the place from where any excisable products were brought,

the burden of proof in such dispute shall rest—

(i) in the case of proceedings referred to in subsection (1) of section 126 , with the defendant,

(ii) in the case of proceedings referred to in subsection (2) of section 127 , with the claimant,

(iii) in the case of proceedings commenced by a person claiming any thing seized as liable to forfeiture under the law relating to excise, against the Commissioners, or any officer, or any member of the Garda Síochána involved in such seizure, with the plaintiff.

(2) In any proceedings referred to in section 126 (1) involving tobacco products, it shall be presumed until the contrary is shown that a thing is a cigarette or other tobacco product where, in the opinion of an officer, it is contained in any form of packaging which, by virtue of any wording on it, its shape and other characteristics, is indicative of the contents consisting of one or more than one cigarette or other tobacco product and the officer so states that opinion.

(3) In proceedings under section 121

(a) any person who, otherwise than in a tax warehouse, produces, processes or holds excisable products on which excise duty has not been paid, or who does not comply with any of the conditions imposed by section 109 , is presumed, until the contrary is proved, to have contravened or failed to comply with (as the case may be) that section,

(b) without prejudice to section 104 (2), where excisable products which have been released for consumption in another Member State are found in the State and a requirement specified in paragraph (a), (b) or (c) of section 111 has not been complied with in respect of such excisable products, any person in whose possession or charge such excisable products are found is presumed, until the contrary is proved, to have contravened or failed to comply with (as the case may be) that section,

(c) where excisable products to which subsection (3) of section 112 applies are found in the State and a requirement specified in paragraph (a), (b), (c) or (d) of that subsection has not been complied with in respect of such excisable products, any person in whose possession or charge such excisable products are found is presumed, until the contrary is proved, to have contravened or failed to comply with (as the case may be) that subsection,

(d) where excisable products to which section 116 applies are found in the State and a requirement or condition specified in subsection (4), (5) or (7) or in any regulations made under section 153 has not been complied with in respect of these excisable products, any person in whose possession or charge these excisable products are found is presumed, until the contrary is proved, to have contravened or failed to comply with (as the case may be) subsection (4), (5) or (7), or any regulations made under section 153 , as appropriate.