Hong Kong Case Law: Decisions & Judgments | LexChat

Topic

Section 27 import and export ordinance

Legal area

Court

11 Oct 2021

LI TIM KAM v. THE COMMISSIONER OF CUSTOMS AND EXCISE AND ANOTHER

Citation

[2021] HKCFI 2965
Court

Court of First Instance
Case number

HCAL52/2021

Forms CED-69 are receipts not statutory notices of seizure; no statutory notice was required because seizure occurred in presence of agents under s27(3A); the claimant's written notice of claim was one day late under s27(5) so s27(6) operated to forfeit the goods automatically and the Commissioner had no power to waive or extend the statutory period; leave to apply for judicial review was refused.
9 Oct 2000

HKSAR v. LI CHIANG

Citation

HKSAR v. LI CHIANG
Court

Court of First Instance
Case number

HCMA305/2000

The court held that police taking possession of abandoned goods and subsequent handover to Customs constituted a valid seizure under the Import and Export Ordinance; absent evidence to the contrary the magistrate was entitled under s43(3) to assume the officers were properly authorized, and accordingly the forfeiture order was lawful and the appeal failed.