10 Oct 2007
HKSAR v. C & C TEXTILES LTD
- Citation
- HKSAR v. C & C TEXTILES LTD
- Court
- Court of First Instance
- Case number
- HCMA713/2006
Section 24A, by its wording, applies 'in any prosecution for an offence under this Ordinance' and therefore cannot be employed as a statutory presumption in separate forfeiture proceedings that are not the prosecution; the magistrate erred in using s24A in the forfeiture hearing, thereby improperly supporting the finding that the goods were manufactured where imported, and the forfeiture order must be set aside; the Commissioner may reapply relying on admissible evidence without s24A.