1965-HKRS30-8-56_Part03 — Page 39

Verification

of particulars in declara- tions.

Assessment of

extra charges in certain cir. clomstances, penalties and appeals.

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(5) in the case of any other import declaration and in the case of

any export declaration-

() where the value of the article or the aggregate value of the articles specified in the declaration does not exceed four thousand dollars, a charge of two dollars;

(ii) where the value of the article or the aggregate valve of the articles specified in the declaration exceeds four thousand dollars, a charge calculated at the rate of two dollar in respect of the first four thousand dollars" value and fifty cents in respect of each additional one thousand dollars" value or part thereof.

(2) The charge under paragraph (1) in respect of every impon declaration and export declaration shall be paid in cash or by choque to the Director at the time of lodging the declaration with the Director and a receipt therefor shall be issued, and until the full amount of such charge is paid the declaration shall be deemed not to have been lodged with the Director.

8. (1) The Director may at any time in writing sorved personally or sent by post call upon any person who has lodged an import or export declaration pursuant to paragraph (1) of regulation 4 or para- graph (1) of regulation 5 to verify any particulars given in the declara- tion by the production of documentary evidence or by statutory declara- tion or otherwise, to the satisfaction of the Director.

(2) Any person who, without reasonable excuse (the burden of proof whereof shall be upon him), fails, neglects or refuses to comply within a reasonable time with a requirement of the Director wade upon him under paragraph (1) shall be guilty of an offence and sbali be liable on summary conviction to a line of five thousand dollars. and the court may order the person convicted within a time specified in the order to comply with the requirement of the Director.

(3) Any person who, without reasonable excuse (the burden of proof whereof shall be upon him), does not comply with the order of a court made upon him under paragraph (2) shall be guilty of an offence and shall be liable to a fine of five thousand dollars and, commcocing with the day following the date of conviction for non-compliance with such order, to a fine of one hundred and fifty dollars in respect of every day during which such offence continues.

9. (1) Where the Director has reason to believe that the valuc or aggregate value of any article or articles in relation to which an import or export declaration bas been lodged pursuant to paragraph (1) of regulation 4 or paragraph (1) of regulation 5 has been understated therein to such extent as to reduce the amount of the charge which would otherwise have been payable under regulation 7, he shall ossess the extra charge which would have been payable under that regulation

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if the value or aggregate value of the article or articles had not been understated in the declaration, and shall in writing served personally or sent by post notify the person who lodged the declaration according- ly and demand from him payment of such extra charge together with such penalty (amounting to not more than twenty times such extra charge) as the Director sees fit to impose, and, subject to the decision of the Governor in Council on any appeal under paragraph (4), such extra charge or, where varied on such an appeal, such extra charge as varied and such penalty (if any) or, where varied on such an appeal, such penalty as varied shall be a civil debt due to the Crown;

Provided that no penalty imposed under this paragraph shall exceed live thousand dollars.

(2) In assessing an extra charge under paragraph (I). if the actual value of the article or articles upon which such assessment depends is unknown to the Director and cannot reasonably be ascertained by him, he shall assess the value or aggregate value of the article or articles at such amount as in his opinion represents a fair value for such article or articles, and the extra charge under paragraph (1) shall be assessed on the basis of such value or aggregate value.

(3) Any person who is dissatisfied with an assessment of the Director or the imposition of a penalty under this regulation may, within twenty-one days after receipt of the notification under para- graph (1) respecting such assessment, or within such longer period as the Governor in Council may in any particular case allow, and on payment of the extra charge and of the penalty (if any) in conformity with the demand therefor, appeal by petition to the Governor in Council against such assessment or penalty, and the decision of the Governor in Council thercon shall be final.

(4) On any appeal under paragraph (3) the Governor in Council may uphold, cancel, increase or reduce the assessment appealed against and uphold, cancel, increase or reduce the penalty (if any) appealed against or, where no penalty was imposed by the Director, may, on any appeal under paragraph (3) against an assessment, impose a penalty, but no penalty shall be imposed or increased of or to an amount exceeding twenty times the extra charge payable in accordance with the decision of the Governor in Council under this paragraph, and, where the extra charge is reduced to the extent that the penalty (if toy) exceeds twenty times such extra charge, such penalty, unless Further reduced, shall be reduced to an amount equivalent to twenty times such extra charge:

Provided that no penalty upheld, increased, reduced or imposed under this paragraph shall exceed five thousand dollars,

(5) Written notice of the decision of the Governor in Council on any appeal under this regulation shall be given to the petitioner, and where the extra charge assessed by the Director or the penalty (if any)