50265
Dutiable Commodities.
be certified by the Director in writing under his hand), and all such goods, matters or things shall be forfeited and may be seized by any revenue officer.
(3) No person shall without lawful authority alter, deface or make any erasure on a licence or permit, or have in his possession with a view to use a licence or permit on which such an erasure has been made or which has been so defaced or altered.
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[CAP. 109
34. (1) Any person who contravenes or fails to observe any of the provisions of this Ordinance or of any regulations made thereunder or any condition or restriction imposed or any direction lawfully given by or under this Ordinance shall be deemed to commit an offence.
(2) Without prejudice to section 42 of the Magistrates (Cap. 227.) Ordinance, and section 95 of the Criminal Procedure Ordinance (Cap. 221.), any person who-
(a) attempts to commit, or does any act preparatory to the commission of, an offence;
(b) being licensed under this Ordinance, permits or suffers any other person to commit an offence;
(c) imports, or aids, abets, procures or is interested or concerned in, or knowingly derives any profit from the importation of, any goods contrary to the provisions of this Ordinance,
shall be deemed to commit an offence.
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for acts of servants.
35. Every person licensed under this Ordinance shall, without prejudice to the liability of any other person, be liable criminally for the acts and omissions of his agents and servants in respect of any offence against this Ordinance, and if such person is himself an agent or servant of a company or firm and the licence has been granted wholly or partly for the benefit of that company or firm, he shall similarly be liable for the acts and omissions of the agents and servants of the company or firm: Provided that no person shall be sentenced to imprisonment by virtue only of the provisions of this section.
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body corporate or firm.
36. (1) A summons may be served on a body corporate or a firm by leaving a copy thereof with an adult at the last-known address of the body corporate or firm.
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