DUTIABLE COMMODITIES ORDINANCE. (Chapter 109).
REGULATIONS MADE BY THE GOVERNOR IN COUNCIL under section 6.
In exercise of the power conferred by section 6 of the Dutiable Commodities Ordinance, the Governor in Council has made the following regulations-
1. These regulations may be cited as the Dutiable Commo- Citation. dities (Amendment) Regulations, 1952, and shall be read as one (Vol. IX, with the Dutiable Commodities Regulations.
p. 277).
2. Part III of the principal regulations is amended by the Amendment addition after paragraph B of a new paragraph and of a new regulation as follows-
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CRefund of Duty.
10A. (1) An importer shall be entitled to a refund of any duty paid on the importation of goods where it is shown to the satisfaction of the Director-
(a) that the goods were imported in pursuance of a contract of sale, and that the description, quality, state or condition of the goods was not in accordance with the contract or that the goods were damaged in transit; and
(b) that the importer, with the consent of the Director,
has destroyed the goods unused.
(2) Nothing in this regulation shall be taken to confer exemption from duty or to authorize a refund of duty upon goods imported on approval or on sale or return or other similar terms.'
of Part III of the principal regulations.
COUNCIL CHAMBER,
27th May, 1952.
(Secretariat 15/2306/51)
Clerk of Councils.