20 May 2019
So Wai Lun remains binding authority that section 124 is an absolute liability offence making the appellant's belief as to age irrelevant; the trial judge properly assessed credibility and rejected the appellant's evidence, therefore the convictions stand and the appeal is dismissed.
3 May 2012
There was no evidence at trial to support a reasonable belief defence and, although the magistrate erroneously considered submissions as potential evidence, the error was immaterial because the evidence that the appellant failed to pay required MPF contributions was overwhelming; therefore the conviction was safe and appeal dismissed.
25 Oct 1994
The prosecution is not required to prove that the accused knew that duty on the goods was outstanding; however, by construction subsections 17(1), (6) and (8) DCO admit a defence whereby the accused may, on the balance of probabilities, prove he honestly and reasonably believed the DCO requirements (including payment of duty) had been complied with; those subsections are consistent with the Bill of Rights and remain operative.