26 Feb 2026
LAU DIK SANG v. COMMISSIONER OF CUSTOMS AND EXCISE AND ANOTHER
- Citation
- [2026] HKCA 306
- Court
- Court of Appeal
- Case number
- CACV36/2026
Appeal dismissed: mandatory non‑compliance with Order 53 in the Form 86 justified refusal of leave; prosecutorial decisions by DoJ are not subject to judicial review on conventional administrative law grounds absent an allegation of unconstitutionality; Commissioner validly relied on s17(2) TDO to refuse disclosure; courts may not compel amendment of primary legislation.