BORA Customs and Excise Bill [pdf, 231 KB]
...Presumptions in relation to certain matters 91. Clause 407 of the Bill provides that in any proceedings under the Act instituted by the Crown, 21 every allegation made by or on behalf of the Crown in any statement of claim, statement of defence, plea, or charge in relation to any of the following matters is presumed to be true unless the contrary is proved: a. the identity or nature of any goods b. the value of any goods for duty c. the country or time of exportation of any goods...