1963-HKRS28-8-30_Part02 — Page 28

Jet 39 & 40 VicL, G. 36

129]

Ships or Aircraft

Mores, cic.

Inspection, etc. of goods.

15 & 16 Geo. 6 X 1 Eliz. 2

c. 44, B. 70.

Assessment

drawback.

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vehicle or aircraft shall be deemed guilty of that offence unless he proves that the goods were removed or discharged without his knowledge and that he had exercised due diligence to prevent such removal or discharge.

(3) Goods thrown overboard from any ship, vehicle or aircrafi shall be deemed to have been unlawfully removed therefrom in contra- vention of this section.

24. (1) Goods to which this Ordinance applies and which are imported as transit cargo or which are to be used as ships' or aircraft stores shall, while the ship or aircraft is in this Colony, be kept in a secure place under the custody and control of the master or person in charge of the ship or aircraft. Goods so imported shall not be landed in this Colony unless the landing of such goods is specially authorized by the Director in writing.

(2) The issue of permits to export any dutiable commodities as ships or aircraft stores shall be at the absolute discretion of the Director or any person authorized by him.

(3) The master shall use only such quantity of dutiable commodities as ships stores as the Director or any person authorized by him shall in his discretion provide.

25. (1) The Director or any member of the Preventive Service or other person authorized by bim in writing either generally or in any particular instance may at all times inspect any goods to which this Ordinance applies and place locks, marks or seals on any container or place in which they may be.

(2) Where in pursuance of any powers conferred by this section an authorized officer has placed any lock, mark or seal upon any goods in any place, ship, vehicle, train or aircraft or upon any container ja which such goods are kept, then if, without the authority of such officer, at any time or in the case of a ship, vehicle, train or aircraft, while the ship, vehicle, train or aircraft is within the limits of the Colony, that lack, mark or seal is opened, altered or broken, or if before that lock, mark or seal is lawfully removed, any of the goods are conveyed away, any person so doing and the person who was in control of the goods, container or place at the time any such lock, mark or seal was placed upon them or the master of the ship or person in charge of the vehicle, train or aircraft shall be guilty of an offence and shall be liable to a fine of five thousand dollars.

26. (1) Subject to the provisions of section 4, the duty on datiable) of duty and goods shall be assessed by the Director or any officer authorized by: him in that behalf, and shall be paid at such times and to such officer. at the office of the Director or elsewhere, as he may direct. In assessing the duty on any goods allowance may be made for any loss or contrac-i

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tion which may since the goods became dutiable have occurred therein from unavoidable accident or natural causes and, in the discretion of the Director, for waste or loss in manufacture if the loss, contraction or waste has been duly notified and accounted for to the satisfaction of the Director. The decision of the Director as to the amount of duty or drawback payable on any goods shall be final.

(2) Where any notification of duty payable is given under the provision of subsection (1) such notice shall be deemed to have been duly served on the person concerned-

(a) if given verbally by the Director or other authorized officer to

the person responsible; or

(b) if delivered to him personally; or

(c) if addressed to him and left or forwarded by registered post to

him at his usual or last known place of abode or business.

for

27. The Director may require the importer or manufacturer of any Productioa goods to which this Ordinance applies to produce invoices and other of documents documents which the Director considers are necessary for the purpose calculating

DBOGATY of assessing and calculating duties and such documents may be retained duty. by the Director and disposed of as he may think fil

giving

28. (1) Where it is impracticable immediately to ascertain whether Delivery of any or what duty is payable in respect of any imported goods which are imported imported into the Colony, the Director or other officer authorized in goda on accordance with section 25 may, if he thinks fit and notwithstanding any security for other provision of this Ordinance, allow these goods to be delivered duty. upon the importer giving a security by deposit of money or otherwise 15 & 16 to his satisfaction for the payment of any amount unpaid which may 1 Eliz. 2 be payable by way of duty.

(2) Where goods are allowed to be delivered under this section the Director or authorized officer shall, when he has determined the amount of duty which in his opinion is payable, give to the importer a notice specifying the amount; and the amount so specified or, where any amount has been deposited under subsection (1), any difference between those amounts shall forthwith be paid or repaid as the case may require.

Geo. 6 &

c. 44, s. 235.

bonded or

29. (1) The licensee of every general bonded or licensed ware Liability of house shall be liable for the duty payable in respect of any goods of licensee of which he has, or has had, the custody, whether the goods are in his general warehouse or not, until the goods are removed from the warehouse in licensed accordance with a permit under this Ordinance and shall in addition be warehouse. presumed to have unlawfully and in contravention of this Ordinance removed any dutiable goods of which he has had the custody and for which he cannot account; a deficiency shall be deemed sufficiently accounted for if it is shown to the satisfaction of the Director to have been caused by leakage, breakage or other accident.