Maybe it will come to you as I answer.
In answer to your question, I think that should suspected counterfeit goods be apprehended at the border, I absolutely think that it should be the importer trying to import them into the jurisdiction that must incur any costs and any penalties. For the rights holder of the actual trademark, if it's a legitimate shipment, then, fine, through whatever process of vetting, that should easily be discernible to the customs authorities that it is a legitimate shipment, and then they let it go. If indeed it's proven to be counterfeit or it's suspected to be counterfeit and the importer cannot prove otherwise, any costs, any penalties, should be borne by the importer and not the trademark rights holder because otherwise it doesn't balance the scale.