582679-1940-Resolution-made-by-the-Legislative-Council-under-section-4-of-the-Law-Revision-Ord--1939 — Page 60

THE HONG KONG GOVERNMENT GAZETTE, JULY 26, 1940.

Supplementary Schedule,—contd.

SHORT TITLE,

AMENDMENT OR REPEAL.

1199

113. The

stores, etc.

Liquors | 19.--(1) Goods to which this Ordinance applies Ships" or Ordinance. 1931.

and which are imported and intended to aircraft (No. 36 of 1931), be exported in the same ship or aircraft, -contd.

without landing or transhipment, or 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.

by

(2) The Superintendent or any person authorized

him in writing either generally or in any particular instance may at all times inspect such goods and place seals on any container or place in which they may be.

(3) No such seal shall without the per- mission of the Superintendent be broken while the ship or aircraft is in this Colony,

20.—Subject to the provisions of section 4, the Assessment

duty on dutiable goods shall be assessed of duty and by the Superintendent or any public officer drawback. deputed by him in that behalf, and shall

be paid at such times and to such officers, at the office of the Superintendent or elsewhere, as he may direct. In assessing the duty on any goods, allowance shall be made for any loss or contraction which may since the goods became dutiable have occurred therein from unavoidable accident or natural causes and, in the discretion of the Superintendent, for waste in manu- facture, if the loss, contraction or waste has been duly notified and accounted for in accordance with the provisions of this Ordinance and any regulations made there- under. The decision of the Superintendent as to the amount of duty or drawback payable on any goods shall be final.

21. The licensee of every general bonded or Liability

licensed warehouse shall be liable for the of licensee duty payable in respect of any goods of of general bonded or which he has, or has had, the custody, licensed whether the goods are in his warehouse or warehouse not, until the goods are removed from the for duty warehouse in accordance with a permit on goods in under this Ordinance and shall in addition

his custody. be 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 proved to have been caused by leakage. breakage or other accident.

22.---(1) When any new duty is imposed and Provision

when any duty is increased and any duty- for contracts paid goods are delivered on or after the for sale of day on which the new or increased duty goods when

duty-paid takes effect, in pursuance of a contract duties are made before that day, and the seller has altered or paid such new or increased duty, he may repealed. in the absence of any agreement to the contrary recover as an addition to the contract price a sum equal to the amount

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