6 May 2024
AUNG MOE ZAW
- Citation
- NA-83-720-06/2021 (Mahkamah Majistret)
- Court
- Magistrates' Court
- Case number
- NA-83-720-06/2021 (Mahkamah Majistret)
Prosecution established each essential element: the seized beer were prohibited/dutiable goods (supported by chemical and classification reports), the accused had possession/control and the requisite knowledge inferred from circumstances and conduct, and no evidence was produced to rebut statutory presumptions that duties had been paid; defence account was an afterthought and did not raise reasonable doubt; accordingly the accused is guilty on both counts and liable to prescribed fines and forfeiture.