1937_DUTIABLE_COMMODITIES_ORDINANCE__1931 — Page 10

1936

No. 36 of 1931.

DUTIABLE COMMODITIES.

{s. 13 contd.]

permit are prescribed for any transaction, both such licence and such permit: Provided that this sub-section shall not apply in the case of goods which are exempt from duty or in such other cases, in relation to duty-paid goods, as may be prescribed by regulations, or in the case of any transaction for which a licence or permit is not prescribed.

(4) No person shall sell, advertise or expose for sale, or supply, any goods to which this Ordinance applies, as goods of a standard prescribed by regulations, if the goods are not goods. of that standard.

(5) No person shall have any dutiable goods in his posses- sion, custody or control unless-

(a) he is-

(i) the holder, or the servant of the holder, of a removal or export permit, personally conveying the goods direct from one place, ship, vehicle or aircraft to another place, ship, vehicle or aircraft in accordance with the permit; or

(ii) the licensee, or the servant of the licensee, of a general bonded warehouse, personally conveying the goods, if imported in a ship or aircraft and duly entered in the manifest, direct from the ship or aircraft in which they were imported to the warehouse; or

or

(b) the goods are-

(i) in a general bonded or a licensed warehouse; or

(ii) in a place licensed for the manufacture of such goods;

(iii) on railway premises and under the control of the railway authorities, if the nature of the goods has been disclosed

to those authorities; or

(iv) in a ship, vehicle or aircraft, if the goods were im- ported, or are to be exported, in that ship, vehicle or aircraft and are duly entered in the manifest.

It shall be no defence to any charge under this sub-section or sub-section (1) or (2) that the possession or control of the accused was a joint possession or control.

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