2430

No. 10 of 1916.

Dutiable tobacco not to be dis-

TOBACCO.

to tobacco which is imported by the Railway and which is not removed from the train anywhere except at Kowloon station.

(3) All tobacco imported by the Railway shall be consigned through to Kowloon by railway invoice.

(4) It shall be lawful for the Superintendent either generally or in any particular case to grant exemption from any of the provisions of this section.

17.-(1) The owners, charterers, agents, master and compradore of every ship shall not allow the discharge of any dutiable tobacco from the ship without a permit unless the tobacco is delivered direct to the licensee of a general bonded warehouse or his servant for removal direct into a general bonded warehouse.

Dutiable tobacco not to be discharged except under a permit or into a general bonded warehouse.

Dutiable tobacco not to be removed from a ship or from the Railway premises except under a permit or by the licensee of a general bonded warehouse.

(2) If any dutiable tobacco is discharged from a ship without a permit and is not delivered direct to the licensee of a general bonded warehouse or his servant for removal direct into a general bonded warehouse, the owners, charterers, agents, master and compradore of the ship shall be deemed to have allowed the tobacco to be so discharged and shall be deemed to be guilty of an offence against this Ordinance, unless it shall be proved to the court or magistrate that the tobacco was so discharged without the knowledge of the person charged and that such person had taken all reasonable precautions to prevent any such discharge.

(3) Notwithstanding anything contained in this section, it shall be lawful for the master of any ship to permit the landing of any dutiable tobacco which forms part of the contents of a mail brought into the Colony by such ship, provided that such tobacco is landed for removal direct to the Post Office as part of such mail.

18.-(1) No person other than the licensee of a general bonded warehouse shall remove any dutiable tobacco from any ship or from any Railway premises except under and in accordance with the conditions of a permit issued under this Ordinance, and if the licensee of a general bonded warehouse removes any dutiable tobacco from a ship or from any Railway premises without a permit he shall forthwith remove such tobacco direct into a general licensed warehouse.

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