S.L. 117.2 Art. 8Evidence.

Any exporter or shipper of goods exported from these Islands under the provisions of these regulations shall, if so required by the Comptroller of Customs, furnish, within such time as may be prescribed, satisfactory evidence that the goods have reached the destination to which they were authorised by such licence to be exported, and in default, such exporter or shipper shall be guilty of an offence against these regulations, provided that the person charged with the offence can prove that he did not consent to or connive at that the goods reach a destination other than the one to which they were authorised by such licence to be exported.