20. Burden of proof

If in any prosecution in respect of any goods seized for non‑compliance with the provisions of this Act or for any other cause of forfeiture or for the recovery of any penalty or penalties under this Act, any dispute arises as to whether the goods have been lawfully brought into a free trade zone or lawfully landed, or lawfully manipulated or manufactured in a free trade zone, or whether the goods have been lawfully used or consumed, then and in every such case the burden of proof shall lie on the defendant in such prosecution.