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The alibi has to be evidenced and proven. The burden of proof is on the person making the claim that they did not commit the murder as they were in another country at the time. They would need to provide, or otherwise show the court where the evidence is that they were abroad.f you are accused of a murder that you didn’t commit then a cast-iron alibi proving you were in another country at the time of the murder proves you are innocent. You do NOT have to find who actually did the murder to be declared innocent.
That is why, if Holocaust revisionists want to be taken seriously as historical revisionists, when they claim no crime was committed, the burden of proof is on them to prove no crime was committed. They could do that by proving millions of Jews left the AR camps, Chelmno and A-B, who were still alive in the camps and ghettos in 1944 and were liberated in 1945. They cannot do it by claiming the crime alleged was, as far as they can work out, physically impossible.