1989 Ed.]
Dutiable Commodities
[CAP. 109
33
45. Manner of seizure not to be inquired into by court
On any trial before any magistrate and in any proceedings on appeal in the High Court relating to the seizure of anything under this Ordinance, the magistrate or the court shall proceed to such trial and to the hearing of such appeal on the merits of the case only, without reference to matters of form and without inquiring into the manner or form of making any seizure except in so far as the manner or form of seizure may be evidence on such merits.
46. Offences and penalties
(1) Except as otherwise expressly provided, any person who contravenes the provisions of sections 16, 17, 19, 20, 22, 23, 24, 36, 37, 38, 55, 56, 58, 61, 68, 71 and 73 shall commit an offence and shall, in addition to any forfeiture which may be ordered, be liable on summary conviction to a fine of $100,000 and to imprisonment for 2 years. (Amended 3 of 1970 s. 19; 40 of 1974 s. 7; 34 of 1976 s. 5; 66 of 1986 s. 22)
(2) Any person who contravenes any condition, restriction, requirement or direction lawfully imposed, made or given under this Ordinance shall be guilty of an offence and, in addition to any forfeiture which may be ordered, shall be liable on summary conviction to a fine of $10,000 and to imprisonment for 1 year. (Added 3 of 1970 s. 19. Amended 34 of 1984 s. 8)
(3) In any case where a magistrate is of the opinion that an offence was committed with intent to avoid payment of duty, he may in addition to any fine imposed under subsection (1) or (2) inflict a fine not exceeding 10 times the amount of duty payable on the goods in respect of which the offence was committed. (Amended 3 of 1970 s. 19)
46A. Liability for acts of servants
(1) Where an offence against this Ordinance is committed by a servant of a licensee, the licensee shall, without prejudice to the liability of any other person, also be guilty of that offence but shall not be liable to any term of imprisonment.
(2) Where a prosecution is brought against a licensee by virtue of this section in respect of an offence committed by a servant, it shall be a defence—
(a) in the case of an offence against section 61, 71, 72 or 73, if the licensee shows that he exercised such control over the servant as would ensure that the servant was not likely to act in contravention of that section; or (Amended 40 of 1974 s. 8; 34 of 1976 s. 6)
(b) in the case of any other offence, if the licensee shows that he took all practicable steps to prevent the commission of the offence.