9 Jun 2014
HKSAR v. PRESTON, NEIL
- Citation
- HKSAR v. PRESTON, NEIL
- Court
- Court of First Instance
- Case number
- HCMA296/2014
The court read s3B to require that the notice must not have come to the appellant's personal notice in time to pay; applying the balance of probabilities and accepting the appellant's account, the appellant narrowly established lack of neglect and relief under s3B was appropriate, so the additional penalty and costs were set aside.