Possession
of tobacco illegally imported, moved or manufactur-
ed.
Restrictions on sale of dutiable tobacco.
Import statements to be
furnished.
Export statements to be furnished.
Contents of import and export statements.
Second
Schedule.
Forms Nos. 10, 11.
1160
(f) under the immediate physical control of the holder of a removal or export permit or his servant and in course of removal in accord- ance with the conditions of such permit direct to the place to which removal is authorised by such permit; or
(g) part of the contents of a mail and is either on board the ship on which it was imported, or on board the ship on which it is to be exported, or in the Post Office, or in course of removal direct from the importing ship to the Post Office or from the Post Office to the exporting ship.
(2) The onus of proving that the tobacco was in course of direct removal shall be on the person in whose possession, custody or control such tobacco is found.
25. No person shall, without the permission of the Superintendent, receive into or have in his possession, custody or control any tobacco which was illegally imported, moved or manufactured.
26. No person shall sell, offer for sale, or buy any dutiable tobacco stored elsewhere than in a general bonded or licensed warehouse or on board the ship on which it was imported or on the Railway premises.
27. The owners, charterers, agents and master of every ship on which any tobacco is imported shall within four hours after the arrival of such ship in the waters of the Colony, or so soon thereafter as the office of the Superintendent is open, furnish to the Superintendent a true, accurate and complete state- ment of all tobacco imported thereon, and where no tobacco is imported a statement to that effect.
28. The owners, charterers, agents and master of every ship on which any tobacco is exported shall within twenty-four hours after the departure of such ship furnish to the Superintendent a true, accurate and complete statement of all tobacco exported thereon, and where no tobacco is exported a statement to that effect.
29. Every import or export statement furnished in accordance with the provisions of this Ordinance shall be signed by the party furnishing it and shall contain such particulars as may be appointed by the Super- intendent, and in default of such appointment shall be in the respective forms in the Second Schedule,
Licences generally.
Licences.
30.-(1) It shall be lawful for the Superintendent to issue the following licences :—
(a) General bonded warehouse licence.
(b) Licensed warehouse licence.
(c) Manufacturers licence.
(d) Importers licence.
(e) Retailers licence.
(f) Such other licences as the Governor in
Council may appoint.