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CAP. 109]
Dutiable Commodities
[1989 Ed.
(3) Where a licence is granted to any person wholly or partly for the benefit of a company references to "licensee" in this section shall be read as including references to the company.
(Added 3 of 1970 s. 20)
47. Commencement of prosecution
Any prosecution of any person for any offence against the provisions of this Ordinance shall be commenced within 12 months from the date of such offence or 6 months from the discovery of the offence whichever is the later.
(Amended 3 of 1970 s. 36)
48. Forfeiture
(1) Wherever there occurs a contravention or an attempted contravention of any provision of this Ordinance in respect of any goods, such goods shall be liable to forfeiture whether or not any person is convicted of any offence. (Amended 3 of 1970 s. 36)
(2) Wherever there occurs a contravention or an attempted contravention of any provision of this Ordinance, any thing which is mentioned in section 15(1)(a), (b), (c) and (d) and which is made use of in such contravention or attempted contravention shall be liable to forfeiture whether or not any person is convicted of any offence. (Amended 3 of 1970 s. 36)
(3) The Commissioner shall within 21 days of seizure give notice of the seizure of any such goods or thing as liable to forfeiture to any person who to his knowledge was at the time of the seizure the owner or one of the owners thereof: (Amended L.N.294 of 1982)
Provided that where there appears to be more than one owner notice given to any one such owner shall satisfy the provisions of this section.
(4) Notice under subsection (3) shall be given in writing and shall be deemed to have been duly served on the person concerned-
(a) if delivered to him personally; or
(b) if addressed to him and left or forwarded by registered post to him at his usual or last known place of abode or business.
(5) Where a notice under subsection (3) cannot be given, then a notice of the seizure together with the date and place thereof shall be exhibited in a place available to the public at the office of the Commissioner for a period of 7 days, such period to commence within 21 days after the seizure. (Amended L.N.294 of 1982)
(6) Any person claiming that any goods or thing seized as liable to forfeiture is not so liable shall, within 1 month of the date of notice of seizure, give notice of his claim in writing by registered post or by delivery by hand of the same to the office of the Commissioner. (Amended L.N.294 of 1982)
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