Abercrombie v Burns - [1943] NZLR 699

Public Revenue — Customs Duty — Possession of Uncustomed Goods — Recovery of Penalty — "Any act done or omitted with respect thereto" — Presumption of Allegations in Information — Burden of Proof — Customs Act, 1913, ss 223, 276 — Customs (Visiting Forces) Emergency Regulations, 1942 (Serial No 1942/203), Reg 3 — Customs (Visiting Forces) Proclamation, 1942 (Serial No 1943/204), cl 2.