1936
No. 36 of 1931.
DUTIABLE COMMODITIES.
{s. 13 contd.]
permit are prescribed for any transaction, both such licence and such permit: Provided that this sub-section shall not apply in the case of goods which are exempt from duty or in such other cases, in relation to duty-paid goods, as may be prescribed by regulations, or in the case of any transaction for which a licence or permit is not prescribed.
(4) No person shall sell, advertise or expose for sale, or supply, any goods to which this Ordinance applies, as goods of a standard prescribed by regulations, if the goods are not goods of that standard.
(5) No person shall have any dutiable goods in his possession, custody or control unless-
(a) he is-
(i) the holder, or the servant of the holder, of a removal or export permit, personally conveying the goods direct from one place, ship, vehicle or aircraft to another place, ship, vehicle or aircraft in accordance with the permit; or
(ii) the licensee, or the servant of the licensee, of a general bonded warehouse, personally conveying the goods, if imported in a ship or aircraft and duly entered in the manifest, direct from the ship or aircraft in which they were imported to the warehouse; or
(b) the goods are-
(i) in a general bonded or a licensed warehouse; or
(ii) in a place licensed for the manufacture of such goods;
(iii) on railway premises and under the control of the railway authorities, if the nature of the goods has been disclosed to those authorities; or
(iv) in a ship, vehicle or aircraft, if the goods were imported, or are to be exported, in that ship, vehicle or aircraft and are duly entered in the manifest.
It shall be no defence to any charge under this sub-section or sub-section (1) or (2) that the possession or control of the accused was a joint possession or control.
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