2432
No. 10 of 1916.
TOBACCO.
Possession of
(a) on board the ship on which it was imported; or (b) on the Railway premises; or
(c) in a general bonded or licensed warehouse; or
(d) on board the ship on which it is to be exported; or
(e) under the immediate physical control of the licensee of a general bonded warehouse or his servant and in course of removal direct to such warehouse from the ship on which it was imported or from the Railway premises; or
(f) under the immediate physical control of the holder of a removal permit or his servant and in course of removal in accordance with the conditions of such permit direct to the place to which removal is authorised by such permit; or
(g) part of the contents of a mail and is either in the Post Office or is in course of removal direct to the Post Office from the ship on which it was imported.
(2) The onus of proving that the tobacco was in course of such direct removal shall be on the person in whose possession, custody or control such tobacco is found.
25. No person shall, without the permission of the tobacco Superintendent, receive into or have in his possession, custody or control any tobacco which was illegally imported, moved or manufactured.
Restrictions on sale of dutiable tobacco.
Import statements to be furnished.
Export statements to be furnished.
26. No person shall sell, offer for sale, or buy any dutiable tobacco stored elsewhere than in a general bonded or licensed warehouse or on board the ship on which it was imported or on the Railway premises.
27. The owners, charterers, agents and master of every ship on which any tobacco is imported shall within four hours after the arrival of such ship in the waters of the Colony, or so soon thereafter as the office of the Superintendent is open, furnish to the Superintendent a true, accurate and complete statement of all tobacco imported thereon.
28. The owners, charterers, agents and master of every ship on which any tobacco is exported shall within twenty-four hours after the departure of such ship furnish to the Superintendent a true, accurate and complete statement of all tobacco exported thereon.
2432
No. 10 of 1916.
TOBACCO.
Possession of
(a) on board the ship on which it was imported; or (b) on the Railway premises; or
(c) in a general bonded or licensed warehouse; or
(d) on board the ship on which it is to be exported; or
(e) under the immediate physical control of the licensee of a general bonded warehouse or his servant and in course of removal direct to such warehouse from the ship on which it was imported or from the Railway premises; or
(f) under the immediate physical control of the holder of a removal permit or his servant and in course of removal in accordance with the conditions of such permit direct to the place to which removal is authorised by such permit; or
(g) part of the contents of a mail and is either in the Post Office or is in course of removal direct to the Post Office from the ship on which it was imported.
(2) The onus of proving that the tobacco was in course of such direct removal shall be on the person in whose possession, custody or control such tobacco is found.
25. No person shall, without the permission of the tobacco ille Superintendent, receive into or have in his possession, custody or control any tobacco which was illegally imported, moved or manufactured.
gally im- ported, moved or manufac- tured.
Restrictions
on sale of dutiable
tobacco.
Import statements to be furnished.
Export statements to be furnished.
26. No person shall sell, offer for sale, or buy any dutiable tobacco stored elsewhere than in a general bonded or licensed warehouse or on board the ship on which it was imported or on the Railway premises.
27. The owners, charterers, agents and master of every ship on which any tobacco is imported shall within four hours after the arrival of such ship in the waters of the Colony, or so soon thereafter as the office of the Superintendent is open, furnish to the Superintendent a true, accurate and complete statement of all tobacco imported thereon.
28. The owners, charterers, agents and master of every ship on which any tobacco is exported shall within twenty- four hours after the departure of such ship furnish to the Superintendent a true, accurate and complete statement of all tobacco exported thereon.
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