(1) An averment in any process in proceedings under a customs enactment—
(a) that those proceedings were instituted by order of the Comptroller;
(b) that any person is or was the Minister, the Comptroller, an officer or a police officer;
(c) that any person is or was appointed or authorised by the Comptroller to discharge, or was engaged by the order or with the concurrence of the Comptroller in the discharge of, any duty;
(d) that the Comptroller is or is not satisfied as to any matter as to which he or she is required by any customs enactment to be satisfied;
(e) that any place is within the limits of a customs port, approved wharf, customs airport or other customs area, or within the territorial sea;
(f) that any goods thrown overboard, stoved or destroyed were so dealt with in order to prevent or avoid their seizure; or
(g) that a ship is a Saint Lucian ship,
until the contrary is proved, is sufficient evidence of the matter in question.
(2) Where in any proceedings relating to an assigned matter instituted by the Comptroller, an officer or a police officer or against the Comptroller, any question arises as to the place from which goods have been brought or as to whether or not—
(a) any duty has been paid or secured in respect of any goods;
(b) any goods or other thing are of the description or nature alleged in the information, writ or other process;
(c) any goods have been lawfully imported or lawfully unloaded from any vessel or aircraft;
(d) any goods have been lawfully loaded into any vessel or aircraft or lawfully exported or were lawfully waterborne;
(e) any goods were lawfully brought to any place for the purpose of being loaded into any vessel or aircraft, or exported; or
(f) any goods are or were subject to any prohibition or restriction on their importation, exportation or carriage coastwise,
the burden of proof shall be upon the other party to the proceedings.