Forfeiture for breach of certain conditions.
15 & 16 Geo. 6 & 1 Ella 2, c. 44. 9. 237.
Occasion
when
importer entitled to
refund of July.
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(j) goods which the Director shall, in his absolute discretion, com- sider to be bona fide personal gifts sent to residents in this Colony and to be of no commercial value and not intended for re-salet
(b) goods in respect of which the duty is considered by the Director
to be uneconomical to collect:
() goods which are shown to the satisfaction of the Director to have been donated by persons outside the Colony and imported by bona fide charitable organizations for distribution within the Colony without payment for the goods.
13. (1) Where under the provisions of the Ordinance or under any practice whereby--
(1) goods chargeable with a duty are allowed to be delivered with- out payment of that duty on condition that they will not be sold or will be re-exported or upon any other like condition; or (b) the amount of duly payable on any goods depends on their
being imported or released on any such condition, any goods are allowed to be delivered without payment of duty or on payment of duty calculated in accordance with that provision or practice, and the condition is not observed, the goods stali, unless the non- observance was sanctioned by the Director, be liable to forfeiture,
(2) The provisions of this regulation shall apply whether or not any undertaking or security has been given for the observance of the condition or for the payment of the duly payable apart therefrom, and the forfeiture of any goods under this regulation shall not affect any Tiability of any person who has given any such undertaking or security.
Refund of duty.
14. (1) A refund of duty may be granted at the absolute discretion of the Director and subject to such conditions as the Director may prescribe in respect of duty-paid goods exported from the Colony:
Provided that the duty refunded in no case exceeds the duty which has been paid on the goods.
(2) An importer shall be entitled to a refund of any duty paid co 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
(4) that the importer, with the consent of the Director, has de- stroyed the goods unused or has returned them to persons outside the Colony who supplied them.
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(3) Nothing in this regulation shall be taken to confer exemplion from duty or to authorize a refund of duty upon goods imported on approval or on sale or return or other similar terms.
15. A manufacturer shall be entitled to a refund of any duty paid Refund of either before or after the manufacture of any goods to which the Ordin- duty o unce applies which are supplied for the use of any consular or other supplied for
goods authorized officer employed in the service of any foreign consulate or use of mission or other foreign officers under the Consular Privileges Ordinance onselar and the Commonwealth Countries and Republic of Ireland (Immunities (Cap. 189). and Privileges) Ordinance. 1956, as may he decided by the Colonial (ss of 1986). Secretary.
PART V.
DRAWBACK.
offices, etc.
16. The rate of drawback on duty-paid goods shall be equal to the Ras of rate of duty paid on such goods.
drawback.
17. Drawback shall be calculated to the nearest tenth of a gallon, Calculation or to the nearest hundredth of a pound, as the case may be.
of drawback.
For payment of drawback.
18. Drawback shall not be payable unless the goods in the manu- Conditions lacture or preparation of which the duty-paid goods were used are- (4) alcoholic liquors, perfumed spirits, medicated spirits or toilet preparations containing not less than six per cent of alcohol by volume, at 60° Fahrenheit, in quantities of not less than two gallons of each brand, mixture or preparation;
(b) beer, in quantities of not less than five gallons, and-
(1) the original gravity of the beer is not less than that of the worts from which it was manufactured; and
(i) the beer is not blended from two or more kinds of beer of different original gravities;
(c) tobacco, in quantities of not less than-
(i) cigarettes
(1) cigars
(ii) other manufactured tobacco
two thousand
two hundred
three pounds:
(d) hydrocarbon oils in quantities of not less than eight gallons of
cach kind, preparation or admixture.
19. To qualify for drawback in respect of duty-paid goods a person Qualifica-
shall-
tions for
drawback.
(a) be approved in that behalf as a fit person by the Director who shall have absolute discretion to give or withdraw such approval: