Customs Act 2015 section 23

Presumptions and onus of proof

Section 23 establishes the rules on what can be presumed true in customs proceedings and who bears the burden of proof when seized goods are challenged.

• In customs proceedings, certain formal matters (such as the authority of officers or the Commissioners' approval) are presumed true unless the other side disproves them.
• Where someone challenges the seizure of goods by suing the State or Revenue, the person bringing the case must prove matters such as where goods came from, whether duties were paid, and whether imports or exports were lawful.
• A signed certificate from the State Laboratory or the Forensic Science Laboratory stating the results of any test or analysis of goods is accepted as evidence unless disproved.
• The section defines who qualifies as an officer of the State Laboratory or the Forensic Science Laboratory for the purpose of signing such certificates.