Certain cenificates to be evidence.
Magistrate may call in expert.
Informers.
Manner of seizure not to be
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against any other party that such cargo was imported into the Colony on board such ship or aircraft unless any such other party proves affirmatively that such cargo was not in fact carried into the Colony on board such ship or aircraft.
42. (1) în all proceedings under this Ordinance and in all pro- ceedings for the recovery of any duty on goods to which this Ordinance applies, copies of or extracts from the records of the Director or the officer authorized to grant any licence or permit, purporting to be certified by him, shall be prima facie evidence of the facts stated or appcaring therein or to be inferred therefrom.
(2) At the hearing of any charges under this Ordinance a certificate purporting to be signed by the Government Chemist shall, unless he is called as a witness. be sufficient evidence of the matters therein stated. When any such certificate bears the same number or mark as a sealed packet produced by the prosecution at the hearing, it shall until the contrary is proved be presumed that the certificate relates to the contents of that packet.
43. The magistrate hearing any charge under this Ordinance may, at the request of the accused, employ an analyst or other expert to report on any matter of a technical nature.
44. Save where, in the opinion of the court or magistrate, justice so requires, the name or identity of any informer and the information given by such informer shall not be disclosed in any civil or criminal proceedings and the court or magistrate may make any order and adopt any procedure necessary to prevent any such disclosure.
45. On any trial before any magistrate and in any proceedings on appeal in the Supreme Court relating to the seizure of anything under inquired into 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 mailers of form and without inquiring into the manter or form of making any seizure except in so far as the manner or form of seizure may be evidence on such merits.
by court.
Offences and penalties.
46. (1) Except as otherwise expressly provided, any person who contravenes the provisions of sections 16, 17, 22, 24, 35, 36, 37, 38, 39, 55, 56, 57, 58, 68, 72 and 74 shall commit an offence and upon summary conviction, in addition to any forfeiture which may be ordered, be liable to a fine of one hundred thousand dollars and to imprisonment for two years.
(2) 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 the fine presented by subsection (1) inflict a fine not exceeding ten times the amount of duty payable on the goods in respect of which the offence was commited.
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47. Any prosecution of any person for any offence against the Commence- provisions of this Ordinance or any regulations made thereunder shall ment of be commenced within twelve months from the date of such offence or prosecution. six months from the discovery of the offence whichever is the later.
48. (1) Wherever there occurs a contravention or an attempted Forfeiture. contravention of any provision of this Ordinance or of any regulations made thereunder in respect of any goods, such goods shall be liable to forfeiture whether or not any person is convicted of any offence.
(2) Wherever there occurs a contravention or an attempted contra- vention of any provision of this Ordinance or of any regulations made thereunder, any thing which is mentioned in paragraphs (a), (b), (c) and (d) of subsection (1) of section 15 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,
(3) The Director shall within twenty-one 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:
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 bim 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 Director for a period of seven days, such period to commence within twenty-one days after the said seizure.
(6) Any person claiming that any goods or thing scized as liable to forfeiture is not so liable shall, within one 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 Director.
(7) If on the expiration of the relevant period aforesaid for the giving of notice of claim in respect of any goods or thing no such notice has been given to the Director, the goods or thing in question shall be deemed to have been duly condemned as forfeited.
(8) When notice of claim in respect of any goods or thing is duly given in accordance with subsection (6), the Director shall apply to a magistrate for the condemnation of that goods or thing and if the