EVIDENCE ACT 1906 - SECT 40

EVIDENCE ACT 1906 - SECT 40

40 .         Customs prosecutions, effect of averments in

                In every Customs prosecution the averment of the prosecution or plaintiff contained in the information, declaration, or claim shall be deemed to be proved in the absence of proof to the contrary, but so that —

            (a)         when an intent to defraud the revenue is charged, the averment shall not be deemed sufficient to prove the intent; and

            (b)         in all proceedings for an indictable offence, or for an offence directly punishable by imprisonment, the guilt of the accused must be established by evidence.

        [Section 40 amended: No. 84 of 2004 s. 82.]