9
Power of Diedor to impose levy and Burchuki že.
Recovery of
levy.
following the date of conviction for the offence, to a further fine of $100 for every day during which the offence continues.
25. (1) 1F after a levy has been paid under section 23 on the F.0.B value of the clothing items stated in the declaration lodged under that section, the Director has reason to believe that the F.0,B. value of the clothing items has been understated, he may assess the F.O.B. value of the clothing items and calculate the amount of levy due in respect of that value, and, by notice in writing served personally or sent by post, require the exporter to pay the difference between the levy calcu lated under this subsection and the levy paid within such period, being not less than 7 days, as may be specified in the notice.
(2) Where the Director has reason to believe that an exporter has not lodged a declaration when required to do so by section 23, he may assess the F.O.B. value of the clothing items and calculate the amount of levy due in respect of that value and, by notice in writing scrved personally or sent by post, require the exporter to pay the levy so calculated within such period, being not less than 7 days, as may be specified in the notice.
(3) Where the Director has reason to believe that-
(a) an exporter has understated the FO.B. value of the clothing
items in a declaration lodged under section 23; or
(6) an exporter has failed to lodge a declaration when required to
de so by section 23,
he may impose on the exporter a surcharge not exceeding 20 times the difference which an exporter is required to pay under subsection (1) or, as the case may be. the levy which an exporter is required to pay under subsection (2), and the surcharge imposed under this subsection shall be included in and payable in accordance with the notice served or sept under subsection (1) or (2) as the case may be:
Provided that no surcharge imposed under this subsection shall exceed $5,000.
(4) 1F, in making an assessment under subsection (1) or (2) the actual F.O.B. value of the clothing items is not known to the Director and cannot reasonably be ascertained by him, he may assess the F.O.B. value of the clothing items at such amount as in his opinion represents the fair value for those clothing items.
(5) An exporter shall comply with a notice under subsection (1) or (2) notwithstanding that he may wish to object to the levy or surcharge imposed under this section.
(6) No levy under subsection (1) or (2) and no surcharge under subsection (3) shall be imposed-
(a) 2 years after the export of the clothing iteras; or
(b) 1 year after evidence of facts, sufficient in the opinion of the Director to justify the imposition of the levy or surcharge, comes to his knowledge.
whichever is the later.
36. (1) Any amount of levy or surcharge due shall be recoverable in the District Court as a debt due to the Director.
(2) An action under subsection (1) may be brought notwithstanding thai the amount due exceeds $20,000.
27. (1) The Director shall, subject to subsection (2), surrender to the Authority all amounts of levy and surcharge collected by him under this Ordinance.
(2) The Director may deduct from the amounts of levy and sur- charge collected by him such proportion of the costs of collection and enforcement as the Financial Secretary may approve.
(31 The amounts deducted under subsection (2) shall be paid into the general revenue of Hong Kong.
PART V
OBJECTIONS AND APPEALS
Duro to
ender key
and surchupe DO AuchoPY.
1. (1) Any person who is required to pay a levy or surcharge under objeckano. Lection 23 or 25 may, by notice in writing served on the Director within 2) days after lodging a declaration under section 23 or the receipt of the notice under section 25, as the case may be, object to the levy or surcharge.
(2) A notice of objection under subsection (1) shall state precisely The grounds of objection and shall be accompanied by all written state- ments and other documentary evidence relied upon by the objector in support of the objection.
(3) An objection under subsection (1) shall be considered by the Director, who may uphold, cancel or reduce the levy or surcharge.
(4) The Director shall notify the objector of the decision under sub- section (3) within 28 days after the receipt by the Director of the notice of objection under subsection (1) and, if a levy or surcharge is cancelled or reduced, the amount of levy or surcharge cancelled or reduced shall forthwith be repaid by the Director to the objector.
29. (1) An objector who is aggrieved with a decision notified to him Andekk, under section 28(4) may appeal to the District Court against that decision.
(2) An appeal under subsection (1) shall be lodged within 30 days after the receipt of the notification under section 28(4) by the objector.
(13) An appeal under this section shall not be heard unless the appellant has paid the amount of the levy of surcharge which is the subject-matter of the appeal,
(4) On hearing any appeal under this section the District Court may- (a) uphold, cancel or reduce the levy or surcharge;
(6) if it cancels or reduces a levy or surcharge, order the repayment of the amount of levy or surcharge cancelled or reduced, with interest from the date of payment to the Director at such rate as the court may determine or without interest; and
(c) make such order as it thinks fit as to the payment of the costs
of the hearing,
(5) The Chief Justice may make rules of court for the purposes of this section.