41Other evidentiary matters

41 Other evidentiary matters

(1) At the hearing of a prosecution for an offence against section 28, a certificate signed by the Secretary stating: (a) that the Secretary did not allow a further period under section 43 for payment under subsection 21(3) of the tradex duty; and (b) that the whole or a part of the tradex duty was not paid within the period applicable under that subsection; is prima facie evidence of those matters. (2) At the hearing of a prosecution for an offence against section 28, a certificate signed by the Secretary stating: (a) that the Secretary allowed a further period under section 43 for payment under subsection 21(3) of the tradex duty; and (b) that the whole or a part of the tradex duty was not paid before the end of the further period; is prima facie evidence of those matters. (3) At the hearing of a prosecution for an offence against section 28 in respect of which an infringement notice was served, a certificate signed by the Secretary stating: (a) that the Secretary did not allow a further period under section 43 for payment under paragraph 34(1)(e) of any unpaid tradex duty and the penalty specified in the notice; and (b) that the whole or a part of any unpaid tradex duty or of the penalty was not paid in accordance with the notice within the period applicable under that paragraph; is prima facie evidence of those matters. (4) At the hearing of a prosecution for an offence against section 28 in respect of which an infringement notice was served, a certificate signed by the Secretary stating: (a) that the Secretary allowed a further period under section 43 for payment under paragraph 34(1)(e) of any unpaid tradex duty and the penalty specified in the notice; and (b) that the whole or a part of any unpaid tradex duty or of the penalty was not paid in accordance with the notice before the end of the further period; is prima facie evidence of those matters. (5) At the hearing of a prosecution for an offence against section 28 in respect of which an infringement notice was served, a certificate signed by the Secretary stating that the notice was withdrawn on a day stated in the certificate is prima facie evidence of that fact. (6) A document that purports to be a certificate signed by the Secretary is taken to be such a certificate unless the contrary is proved.