Customs Act (R.S.C., 1985, c. 1 (2nd Supp.))

Marginal note:Burden of proof of importation or exportation on Her Majesty

• 152 (1) In any proceeding under this Act relating to the importation or exportation of goods, the burden of proof of the importation or exportation of the goods lies on Her Majesty.

• Marginal note:Proof of importation

  (2) For the purpose of subsection (1), proof of the foreign origin of goods is, in the absence of evidence to the contrary, proof of the importation of the goods.

• Marginal note:Burden of proof on other party

  (3) Subject to subsection (4), in any proceeding under this Act, the burden of proof in any question relating to

  • (a) the identity or origin of any goods,

  • (b) the manner, time or place of importation or exportation of any goods,

  • (c) the payment of duties on any goods, or

  • (d) the compliance with any of the provisions of this Act or the regulations in respect of any goods

  lies on the person, other than Her Majesty, who is a party to the proceeding or the person who is accused of an offence, and not on Her Majesty.

• Marginal note:Exception in case of prosecution

  (4) In any prosecution under this Act, the burden of proof in any question relating to the matters referred to in paragraphs (3)(a) to (d) lies on the person who is accused of an offence, and not on Her Majesty, only if the Crown has established that the facts or circumstances concerned are within the knowledge of the accused or are or were within his means to know.