### Dutiable Commodities Ordinance 《應課稅品條例》

47B. Register of offences
(1) The Commissioner shall maintain a register of—
(a) persons convicted of offences under this Ordinance; and 
(b) persons whom the Commissioner has reason to believe have committed an offence and the offence has been compounded under section 47A. 
(2) The Commissioner shall keep in the register—
(a) the name and travel document details; 
(b) the date of conviction for offences; 
(c) the date of compounding for compounded offences; and 
(d) such other relevant information as the Commissioner thinks fit. 
(Added 46 of 1996 s. 22)

47C. Certificate of conviction or compounding
A certificate purporting to be signed by the Commissioner stating that according to the record of convictions for offences or the record of compounded offences maintained under section 47B, a person of the name and holding the travel document specified in the certificate was convicted of the offences or had the offences compounded on the date as set out in the certificate is sufficient evidence of the matters stated. 
(Added 46 of 1996 s. 22)

### Dutiable Commodities Ordinance 《應課稅品條例》

49. Evidence of forfeiture
Forfeiture by order of a magistrate under this Ordinance may be proved in any court, or before any competent tribunal, by the production of a certificate of such forfeiture purporting to be signed by the magistrate or by an examined copy of the record of such forfeiture certified by the magistrate’s clerk.

50. Protection of members of Customs and Excise Service in forfeiture proceedings
(1) Where in any proceedings which may involve the condemnation of anything seized as liable to forfeiture judgment is given for the claimant the magistrate may certify that there were reasonable grounds for the seizure. 
(2) Where any proceedings, civil or criminal, are brought against the Commissioner, any member of the Customs and Excise Service or other public officer in respect of anything seized or forfeited which has subsequently been restored to any person under the provisions of this Ordinance, then if the court is satisfied that there were reasonable grounds for the seizure and for the restoration of such thing, the plaintiff or the prosecutor shall not be entitled to recover any damages or costs and the defendant shall not be liable to any punishment. (Amended 3 of 1970 s. 22; L.N. 294 of 1982)

### Dutiable Commodities Ordinance 《應課稅品條例》

51. Goods abandoned as not worth the duty
(1) Dutiable goods abandoned by the importer or proprietor as not worth the duty may be destroyed or disposed of within such time and in such manner as the Commissioner may direct. 
(2) Dutiable goods unclaimed by the importer or proprietor after a period of 7 days from the time of notice being given by the Commissioner that the goods had been received into his custody shall be deemed to have been abandoned as not worth the duty and may be disposed of in the manner prescribed in subsection (1).
(Amended L.N. 294 of 1982)

### Dutiable Commodities Ordinance 《應課稅品條例》

52. Power to dispose, etc. of perishables, etc.
(1) If goods or things liable to forfeiture under section 48(1) or (2) are, in the opinion of the Commissioner, of a perishable nature or of such a nature that they are difficult to store or are likely to deteriorate before the conclusion of any proceedings relating to them, the Commissioner may—
(a) release the goods or things to the owner or a person entitled to make a claim upon payment by way of security to the Commissioner of an amount of money of not less than the value of the seized goods or things as assessed by the Commissioner; 
(b) for perishable goods or things, order that the goods or things—
(i) be sold and the proceeds of the sale be retained by the Commissioner; or 
(ii) be destroyed; or 
(c) for goods or things that are difficult to store or are likely to deteriorate before the conclusion of any proceedings relating to them, apply to a magistrate for an order that the goods or things be sold and the proceeds of the sale be retained by the Commissioner. 
(2) A magistrate shall not make an order under subsection (1)(c) unless he is satisfied, in the case where the application is made—
(a) before the expiry of the period for making a claim under section 48(6), the persons referred to in section 48(3), (3A) and (3B); or 
(b) after the expiry of the period referred to in paragraph (a), the persons who have given notice to the Commissioner, 
have been given notice of the application for an order to sell the goods or things. 
(3) Where an application is made under section 48A with respect to goods or things which are liable to forfeiture under section 48(1) or (2), the magistrate may, in lieu of ordering under section 48A(6) or (7) that the goods or things be forfeited to the Government or be delivered to the claimant, order that the money paid to the Commissioner as security under subsection (1)(a) or retained by the Commissioner under subsection (1)(b) or (c) be forfeited to the Government or paid to the person giving the security or the claimant. (Amended 12 of 1999 s. 3)
(Replaced 70 of 1993 s. 6)

### Dutiable Commodities Ordinance 《應課稅品條例》

52A. Stay of order on appeal
(1) Subject to subsection (2), an order by a magistrate for the delivery of goods or things to a claimant shall be stayed if the Commissioner or the Secretary for Justice lodges an appeal against the order to deliver the goods or things or an application by way of case stated against the order to deliver the goods or things until those proceedings are dealt with by the higher court. (Amended L.N. 362 of 1997)
(2) The Commissioner may, notwithstanding subsection (1), consent to the delivery of the goods or things. 
(Added 70 of 1993 s. 6)

52B. General indemnity
The Commissioner and members of the Customs and Excise Service are indemnified by the owner of goods or things from liability for damages to the goods or things arising out of the seizure, storage and delivery of the goods or things. 
(Added 70 of 1993 s. 6)

### Dutiable Commodities Ordinance 《應課稅品條例》

54. Provision for case of death or insolvency of licensee
In case of the death or insolvency of the holder of a licence issued under this Ordinance, his executor or administrator or trustee may carry on the business on the licensed premises until the expiration of the licence, subject in every respect to the same regulations and conditions as the licensee. 
(Amended 66 of 1986 s. 24)

56. Measures or weights for sale of liquor
Every person licensed under this Ordinance to sell liquor shall sell and dispose of his liquors by measures or weights of the standards in use in Hong Kong and not otherwise, except when the quantity is less than 250 mL, or except when the liquor is sold in bottles; he shall also measure or weigh such liquors in the presence of any customer who may require him to do so. 
(Amended L.N. 189 of 1982)