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Customs and excise — Customs & Excise (General) Regulations 1980 — s 71(2)(a)(iv) — duty — free importation of motor vehicle by immigrant D purchased with "own funds" outside Zimbabwe — meaning of "own funds" — onus of proof.
Evidence — onus of proof — extent of onus to be placed on individual in cases where his liberty or property rights are threatened by the State.
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