R v Fitzpatrick

Subject Matter

CRIME — Criminal law — Customs and excise offences — Dealing in Swiss watches — Prohibited goods — Uncustomed goods — Goods on which purchase tax had not been paid — Burden of proof on defendant to show legal dealing — Contention on behalf of defendant that burden of proof only shifted to defendant if goods seized — Contention unsustainable — Customs Consolidation Act, 1876 (39 & 40 Vict., c. 36), ss. 186, 259.

[1948] 2 KB 203, CCA