1964_DUTIABLE_COMMODITIES_ORDINANCE — Page 18

1989 Ed.]

Dutiable Commodities

[CAP. 109

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(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 such goods came into his possession, custody or control he had good and sufficient reason to believe that the provisions of this Ordinance relating to the goods had been complied with. (Amended 3 of 1970 s. 36)

(3) Subject to subsection (3A), where regulations prohibit the import, export, production or manufacture of any goods to which this Ordinance applies except on the authority of a prescribed licence or permit, no person shall import, export, produce or manufacture such goods except on the authority of such a licence or permit and in accordance with the terms thereof. (Replaced 29 of 1989 s. 2)

(3A) Subsection (3) does 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 transit cargo. (Added 29 of 1989 8. 2)

(3B) Where regulations prohibit the sale or supply of any liquor except on the authority of a prescribed licence or permit, no person shall sell, or advertise or expose for sale, or supply, or possess for sale or supply, such liquor except on the authority of such a licence or permit and in accordance with the terms thereof. (Added 29 of 1989 s. 2)

(4) No person shall manufacture, make, distil, rectify, purify, refine or process any spirit except under and in accordance with a licence. (Added 3 of 1970 s. 10)

(5) No person shall sell, advertise or expose for sale, or supply, or possess 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. (Amended 66 of 1986 s. 13)

(6) 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, train or aircraft to another place, ship, vehicle, train 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, vehicle, train or aircraft and duly entered in the manifest, direct from the ship, vehicle, train or aircraft in which they were imported to the warehouse; or