27 May 2002
THE COMMISSIONER OF THE CUSTOMS AND EXCISE DEPARTMENT v. CHANDIRAMANI BHAGWAN KANAYALAL
- Citation
- THE COMMISSIONER OF THE CUSTOMS AND EXCISE DEPARTMENT v. CHANDIRAMANI BHAGWAN KANAYALAL
- Court
- Court of Final Appeal
- Case number
- FAMV6/2002
Leave to appeal is granted because the Commissioner has raised substantial questions of statutory construction and procedural consequence under s.27 of the Import and Export Ordinance that merit determination by the Court of Final Appeal, specifically concerning the calculation of the 30‑day challenge period, the effect of misdescription in a notice of seizure, the meaning of "owner" in s.27(3B) and the permissibility of service by exhibition under s.27(4)(c).