28
CAP. 109]
Dutiable Commodities
[1989 Ed.
Provided that, where any goods have been so seized, the burden of proof that the goods are by virtue of this subsection not liable to be so seized shall lie upon the person claiming that they are not so liable.
(3) Where any duty payable by a licensee remains unpaid after the time within which it is payable, the Commissioner may authorize in writing any person to distrain anything liable to be taken in execution under this section and to sell anything so distrained by public auction after giving 7 days' notice of the sale:
Provided that where the licensee is a distiller, brewer, or manufacturer, he may, subject in the case of a distiller to the requirements of this Ordinance as to permits for the removal of spirits, at any time before the date appointed for the sale, remove the whole or part of any product or materials for his manufacture which may have been so distrained upon paying to the Commissioner in or towards payment of the duty the true value of those products or materials. (Amended 3 of 1970 s. 36; L.N. 294 of 1982)
(4) Any notice required by subsection (3) shall be given by the Commissioner in writing to any person, who to his knowledge was at the time of seizure the licensee or the agent or servant of the licensee, and shall be deemed to have been duly served on the person concerned- (Amended L.N. 294 of 1982)
(a) if delivered to him personally; or
(b) if addressed to him and left or forwarded by registered post to him at his usual or last known place of abode or business.
(5) Where such notice cannot be served as provided in subsection (4) then a notice that anything has been seized in default of any payment in accordance with the provisions of subsection (1) shall be exhibited in a place available to the public at the office of the Commissioner for a period of 7 days, such period to commence 7 days before anything is sold. (Amended L.N. 294 of 1982)
(6) The proceeds of sale of any such distress as aforesaid shall be applied in or towards payment of the cost and expenses of the distress and sale and in or towards payment of the duty due from the licensee, and the surplus, if any, shall be paid to the licensee.
32. Recovery of duty, etc.
[cf. 1952 c. 44 s. 253 U.K.]
Without prejudice to any other mode of recovery provided in this Ordinance, any duty payable or sum forfeited or deemed to be forfeited under this Ordinance shall be deemed to be a debt due to the Crown.
33. Search of baggage and goods
(1) Any person landing from or proposing to embark in any ship or aircraft or entering or leaving Hong Kong by land shall on demand by any
1
28
CAP. 109]
Dutiable Commodities
[1989 Ed.
Provided that, where any goods have been so seized, the burden of proof that the goods are by virtue of this subsection not liable to be so seized shall lie upon the person claiming that they are not so liable.
(3) Where any duty payable by a licensee remains unpaid after the time within which it is payable, the Commissioner may authorize in writing any person to distrain anything liable to be taken in execution under this section and to sell anything so distrained by public auction after giving 7 days' notice of the sale:
Provided that where the licensee is a distiller, brewer, or manufacturer, he may, subject in the case of a distiller to the requirements of this Ordinance as to permits for the removal of spirits, at any time before the date appointed for the sale, remove the whole or part of any product or materials for his manufacture which may have been so distrained upon paying to the Commissioner in or towards payment of the duty the true value of those products or materials. (Amended 3 of 1970 s. 36; L.N. 294 of 1982)
(4) Any notice required by subsection (3) shall be given by the Commissioner in writing to any person, who to his knowledge was at the time of seizure the licensee or the agent or servant of the licensee, and shall be deemed to have been duly served on the person concerned- (Amended L.N. 294 of 1982)
(a) if delivered to him personally; or
(b) if addressed to him and left or forwarded by registered post to
him at his usual or last known place of abode or business.
(5) Where such notice cannot be served as provided in subsection (4) then a notice that anything has been seized in default of any payment in accordance with the provisions of subsection (1) shall be exhibited in a place available to the public at the office of the Commissioner for a period of 7 days, such period to commence 7 days before anything is sold. (Amended L.N. 294 of 1982)
(6) The proceeds of sale of any such distress as aforesaid shall be applied in or towards payment of the cost and expenses of the distress and sale and in or towards payment of the duty due from the licensee, and the surplus, if any, shall be paid to the licensee.
32. Recovery of duty, etc.
[cf. 1952 c. 44 s. 253 U.K.]
Without prejudice to any other mode of recovery provided in this Ordinance, any duty payable or sum forfeited or deemed to be forfeited under this Ordinance shall be deemed to be a debt due to the Crown.
33. Search of baggage and goods
(1) Any person landing from or proposing to embark in any ship or aircraft or entering or leaving Hong Kong by land shall on demand by any
1
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