CAP. 109]
Restrictions
on dealing
with and
possession of
Dutiable Commodities.
19. (1) No person shall import or export or have in his possession, custody or control, or in any way deal with or dispose of, any goods to which this Ordinance applies-
(a) except in accordance with the provisions of this Ordinance and of all regulations made thereunder;
or
(b) unless he has discharged all the obligations with respect to the goods imposed upon him by or under this Ordinance.
(2) No person shall have in his possession, custody or control any goods knowing that in respect thereof an offence against this Ordinance has been committed: Provided that no person shall be convicted of an offence against this subsection if he proves that when the goods came into his possession, custody or control he had good and sufficient reason to believe that the provisions of this Ordinance and of any regulations made thereunder relating to the goods had been complied with.
(3) No person shall import, export, produce, make, manufacture, sell whether wholesale or retail, or advertise or expose for sale, or supply, any goods to which this Ordinance applies unless he is authorized to do so by and under and in accordance with a prescribed licence or permit or, if both a licence and a permit are prescribed for any transaction, both such licence and such permit: Provided that this subsection 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 possession, 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
228
CAP. 109]
Restrictions
on dealing
with and
possession of
Dutiable Commodities.
19. (1) No person shall import or export or have in his possession, custody or control, or in any way deal with or certain goods. dispose of, any goods to which this Ordinance applies-
(a) except in accordance with the provisions of this Ordinance and of all regulations made thereunder;
or
(b) unless he has discharged all the obligations with respect to the goods imposed upon him by or under this Ordinance.
(2) No person shall have in his possession, custody or control any goods knowing that in respect thereof an offence against this Ordinance has been committed: Provided that no person shall be convicted of an offence against this subsection if he proves that when the goods came into his possession, custody or control he had good and sufficient reason to believe that the provisions of this Ordinance and of any regulations made thereunder relating to the goods had been complied with.
(3) No person shall import, export, produce, make, manufacture, sell whether wholesale or retail, or advertise or expose for sale, or supply, any goods to which this Ordinance applies unless he is authorized to do so by and under and in accordance with a prescribed licence or permit or, if both a licence and a permit are prescribed for any transaction, both such licence and such permit : Provided that this subsection 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 possession, 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 accor- dance with the permit; or
228
No comments yet.
Private notes are available after approval.