Dispute as to payment of duties

If in any prosecution in respect of any goods seized for non-payment of duties or any other cause of forfeiture, or for the recovery of any penalty under this Act or any other law relating to Customs, any dispute arises whether the customs duties have been paid for the goods, or the goods have been lawfully imported or lawfully unshipped, or concerning the place whence such goods were brought, then and in every such case the proof thereof shall be on the defendant in such prosecution who shall be competent and compellable to give evidence.