Section 59

If, in any prosecution in respect of any goods seized for non-payment of excise duties, or for any other cause of seizure, or for

94 Laws of Malaysia ACT 176

the recovery of any penalty or penalties under this Act, any dispute arises as to whether duties have been paid in respect of such goods, or whether the same have been lawfully produced, fermented, distilled, tapped or manufactured or imported, or concerning the place whence any dutiable goods were brought or where such dutiable goods were loaded or stored, then in every such case, the burden of proof thereof shall lie on the defendant in such prosecution.