Section 33

If, in any prosecution in respect of any goods seized for non‑payment of customs duty or for any other cause of forfeiture or for the recovery of any penalty or penalties under this Act, any dispute arises whether the customs duty has been paid in respect of the goods, or whether the goods have been lawfully imported or exported, or lawfully loaded, or concerning the place from where the goods were brought or where the goods were loaded, then and in every such case the burden of proof thereof shall lie on the defendant in the prosecution.