18 Jan 1996
LAW FU KIN AND ANOTHER v. COMMISSIONER OF CUSTOMS AND EXCISE
- Citation
- LAW FU KIN AND ANOTHER v. COMMISSIONER OF CUSTOMS AND EXCISE
- Court
- Court of First Instance
- Case number
- HCMP3194/1995
The court held the cautioned statement dated 27 July 1995, signed by the 2nd applicant as authorised agent for the 1st applicant, satisfied the written notice requirements of s.27(5) because it was a writing given to the Commissioner containing the required information and manifesting a claim for the return of the goods; no specific format, conscious intent at the moment of signing, or caption addressing the Commissioner is required, and therefore automatic forfeiture did not occur.