{\rtf1\adeflang1025\ansi\ansicpg1252\uc1\adeff0\deff0\stshfdbch31505\stshfloch31506\stshfhich31506\stshfbi0\deflang1033\deflangfe1033\themelang3081\themelangfe0\themelangcs0{\fonttbl{\f0\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times};}
{\f34\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Cambria Math;}{\f37\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}{\f38\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604030504040204}Tahoma;}
{\flomajor\f31500\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times};}{\fdbmajor\f31501\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times};}
{\fhimajor\f31502\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria;}{\fbimajor\f31503\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times};}
{\flominor\f31504\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times};}{\fdbminor\f31505\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times};}
{\fhiminor\f31506\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}{\fbiminor\f31507\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times};}
{\f39\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times};}{\f40\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times};}{\f42\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times};}
{\f43\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times};}{\f44\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times};}{\f45\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times};}
{\f46\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times};}{\f47\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times};}{\f379\fbidi \froman\fcharset238\fprq2 Cambria Math CE;}
{\f380\fbidi \froman\fcharset204\fprq2 Cambria Math Cyr;}{\f382\fbidi \froman\fcharset161\fprq2 Cambria Math Greek;}{\f383\fbidi \froman\fcharset162\fprq2 Cambria Math Tur;}{\f386\fbidi \froman\fcharset186\fprq2 Cambria Math Baltic;}
{\f387\fbidi \froman\fcharset163\fprq2 Cambria Math (Vietnamese);}{\f409\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}{\f410\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}{\f412\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}
{\f413\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}{\f416\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}{\f417\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\f419\fbidi \fswiss\fcharset238\fprq2 Tahoma CE;}
{\f420\fbidi \fswiss\fcharset204\fprq2 Tahoma Cyr;}{\f422\fbidi \fswiss\fcharset161\fprq2 Tahoma Greek;}{\f423\fbidi \fswiss\fcharset162\fprq2 Tahoma Tur;}{\f424\fbidi \fswiss\fcharset177\fprq2 Tahoma (Hebrew);}
{\f425\fbidi \fswiss\fcharset178\fprq2 Tahoma (Arabic);}{\f426\fbidi \fswiss\fcharset186\fprq2 Tahoma Baltic;}{\f427\fbidi \fswiss\fcharset163\fprq2 Tahoma (Vietnamese);}{\f428\fbidi \fswiss\fcharset222\fprq2 Tahoma (Thai);}
{\flomajor\f31508\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times};}{\flomajor\f31509\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times};}
{\flomajor\f31511\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times};}{\flomajor\f31512\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times};}
{\flomajor\f31513\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times};}{\flomajor\f31514\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times};}
{\flomajor\f31515\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times};}{\flomajor\f31516\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times};}
{\fdbmajor\f31518\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times};}{\fdbmajor\f31519\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times};}
{\fdbmajor\f31521\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times};}{\fdbmajor\f31522\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times};}
{\fdbmajor\f31523\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times};}{\fdbmajor\f31524\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times};}
{\fdbmajor\f31525\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times};}{\fdbmajor\f31526\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times};}{\fhimajor\f31528\fbidi \froman\fcharset238\fprq2 Cambria CE;}
{\fhimajor\f31529\fbidi \froman\fcharset204\fprq2 Cambria Cyr;}{\fhimajor\f31531\fbidi \froman\fcharset161\fprq2 Cambria Greek;}{\fhimajor\f31532\fbidi \froman\fcharset162\fprq2 Cambria Tur;}
{\fhimajor\f31535\fbidi \froman\fcharset186\fprq2 Cambria Baltic;}{\fhimajor\f31536\fbidi \froman\fcharset163\fprq2 Cambria (Vietnamese);}{\fbimajor\f31538\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times};}
{\fbimajor\f31539\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times};}{\fbimajor\f31541\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times};}
{\fbimajor\f31542\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times};}{\fbimajor\f31543\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times};}
{\fbimajor\f31544\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times};}{\fbimajor\f31545\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times};}
{\fbimajor\f31546\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times};}{\flominor\f31548\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times};}
{\flominor\f31549\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times};}{\flominor\f31551\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times};}
{\flominor\f31552\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times};}{\flominor\f31553\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times};}
{\flominor\f31554\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times};}{\flominor\f31555\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times};}
{\flominor\f31556\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times};}{\fdbminor\f31558\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times};}
{\fdbminor\f31559\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times};}{\fdbminor\f31561\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times};}
{\fdbminor\f31562\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times};}{\fdbminor\f31563\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times};}
{\fdbminor\f31564\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times};}{\fdbminor\f31565\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times};}
{\fdbminor\f31566\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times};}{\fhiminor\f31568\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}{\fhiminor\f31569\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}
{\fhiminor\f31571\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\fhiminor\f31572\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}{\fhiminor\f31575\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}
{\fhiminor\f31576\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\fbiminor\f31578\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times};}{\fbiminor\f31579\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times};}
{\fbiminor\f31581\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times};}{\fbiminor\f31582\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times};}
{\fbiminor\f31583\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times};}{\fbiminor\f31584\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times};}
{\fbiminor\f31585\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times};}{\fbiminor\f31586\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times};}}{\colortbl;\red0\green0\blue0;\red0\green0\blue255;
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{\author stewart_l}{\operator sam_f}{\creatim\yr2013\mo9\dy11\hr14\min6}{\revtim\yr2014\mo1\dy29\hr16\min16}{\version12}{\edmins246}{\nofpages15}{\nofwords2984}{\nofchars14654}{\*\company USP}{\nofcharsws17603}{\vern32773}}{\*\xmlnstbl {\xmlns1 http://sch
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\fs22\lang3081\langfe3081\loch\af31506\hich\af31506\dbch\af31505\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13196766 \chftnsepc 
\par }}{\*\aftnsep \ltrpar \pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12583286 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\fs22\lang3081\langfe3081\loch\af31506\hich\af31506\dbch\af31505\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13196766 \chftnsep 
\par }}{\*\aftnsepc \ltrpar \pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12583286 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\fs22\lang3081\langfe3081\loch\af31506\hich\af31506\dbch\af31505\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13196766 \chftnsepc 
\par }}\ltrpar \sectd \ltrsect\sbknone\linex0\sectlinegrid299\sectdefaultcl\sectrsid15741179\sftnbj\saftnnchi {\*\pnseclvl1\pnucrm\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl2\pnucltr\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl3
\pndec\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl4\pnlcltr\pnstart1\pnindent720\pnhang {\pntxta )}}{\*\pnseclvl5\pndec\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl6\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}
{\*\pnseclvl7\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl8\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain \ltrpar
\s55\qr \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13456995 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \fs22\lang3081\langfe3081\loch\af31506\hich\af31506\dbch\af31505\cgrid\langnp3081\langfenp3081 {
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7564150\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 [1965] 11 FLR 1
\par }\pard \ltrpar\s55\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13456995 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \scaps\f0\fs24\lang2057\langfe3081\langnp2057\insrsid7564150\charrsid13456995 
\par }\pard \ltrpar\s55\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13456995 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\scaps\f0\fs24\lang2057\langfe3081\langnp2057\insrsid13456995 \hich\af0\dbch\af31505\loch\f0 
SUPREME COURT OF FIJI}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \scaps\f0\fs24\lang2057\langfe3081\langnp2057\insrsid7564150\charrsid793007 
\par }\pard \ltrpar\s55\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13456995 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13456995\charrsid13456995 
\par }\pard \ltrpar\s55\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13456995 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7564150\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 Appellate Jurisdiction}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13456995 
\par }\pard \ltrpar\s55\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13456995 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13456995\charrsid13456995 
\par }\pard \ltrpar\s55\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13456995 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid7564150\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 COMPTROLLER OF CUSTOMS}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7564150\charrsid13456995 
\par }\pard \ltrpar\s55\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13456995 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13456995\charrsid13456995 
\par }\pard \ltrpar\s55\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13456995 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid7564150\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 v}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7564150\charrsid13456995 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7564150 
\par }\pard \ltrpar\s55\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13456995 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13456995 
\par }\pard \ltrpar\s55\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13456995 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid7564150\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 JOITABHAI}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7564150\charrsid13456995 
\par }\pard \ltrpar\s55\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13456995 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13456995\charrsid13456995 
\par }\pard \ltrpar\s55\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13456995 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14433113 \hich\af0\dbch\af31505\loch\f0 [SUPREME COURT,}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \cs51\f0\fs24\super\insrsid14433113 \chftn {\footnote\ftnalt \ltrpar \pard\plain \ltrpar\s55\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14433113 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\fs22\lang3081\langfe3081\loch\af31506\hich\af31506\dbch\af31505\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs51\fs20\super\insrsid13196766 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13196766 
\hich\af31506\dbch\af31505\loch\f31506  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe3081\langnp1033\insrsid13196766\charrsid11081338 \hich\af0\dbch\af31505\loch\f0 The appeal from this jud\hich\af0\dbch\af31505\loch\f0 
gment to the Privy Council is reported sub. nom. }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f0\fs20\lang1033\langfe3081\langnp1033\insrsid13196766\charrsid11081338 \hich\af0\dbch\af31505\loch\f0 Patel v. Comptroller of Customs}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe3081\langnp1033\insrsid13196766\charrsid11081338 \hich\af0\dbch\af31505\loch\f0 
 in [1965] 3 All ER 593. Their Lordships allowed the appeal, upholding the finding set out in the headnote above under number 4 and reversing then findings under numbers 1 and \hich\af0\dbch\af31505\loch\f0 2.
\par 
\par \hich\af0\dbch\af31505\loch\f0 \hich\f0 Customs Ordinance s.116 (in part): Should any person make any false entry in any form declaration, entry\'85\'85\loch\f0 \hich\f0  required by or produced to any officer of customs\'85\loch\f0 \hich\f0 
.. or should any person make a false declaration to any officer of customs\'85\loch\f0 .such person shall o\hich\af0\dbch\af31505\loch\f0 \hich\f0 n convection for every such offence\'85\loch\f0 \hich\f0 
.be liable to a fine not exceeding two hundred pounds nor less than fifty pounds and in default of payment to imprisonment\'85}}}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7564150\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
 1964 (Knox-Mawer Ag. P.J.) , 7th February, B 26th March, 10th, 13th April]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7564150 
\par }\pard \ltrpar\s55\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13456995 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\sub\insrsid13456995\charrsid13456995 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid7564150\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 riminal law}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9962851\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 -evidence-importation of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
goods-markings on conta\hich\af0\dbch\af31505\loch\f0 
iners-whether admissible in evidence as to place of origin-Customs Ordinance (Cap. 166) s.116. Interpretation-Ordinance-words "concerning the place whence such goods were brought"-whether apt to include place of origin of goods-Customs Ordinance (Cap. 166
\hich\af0\dbch\af31505\loch\f0 )\hich\af0\dbch\af31505\loch\f0  s.152.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9962851 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid11555848\charrsid13456995 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 Criminal law-mens rea-false customs entry}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12583286\charrsid13456995 
\hich\af0\dbch\af31505\loch\f0 -whether mens rea essential in}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
gredient of offence-"false" equivalent to "erroneous"-Customs Ordinance (Cap. 166) s.116-Customs Act 1901-1947 (Australia) s.224D}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11555848 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325 

\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13456995\charrsid13456995 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 The respondent was charged in a Magistrate's\hich\af0\dbch\af31505\loch\f0  Court with making a false declaration in a customs entry}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7564150\charrsid13456995 \hich\af0\dbch\af31505\loch\f0  form in respect of five bags }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
of corriander seed. The country of origin of the seed was declared to be India whereas it was found th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12583286\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 at the bags in which it was con}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 tained were marked "Produce of Moroc\hich\af0\dbch\af31505\loch\f0 
co". The magistrate held that the appellant had not discharged the onus of proving that the country of origin of the seeds was Morocco and it could not be held that the declaration in the entry form was false. The respondent was therefore acquitted. On ap
\hich\af0\dbch\af31505\loch\f0 p\hich\af0\dbch\af31505\loch\f0 eal by }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7564150\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 way}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0  of case stated a number of questions were propounded for decision by the Supreme Court. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7564150 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5928608\charrsid13456995 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15867325\charrsid11555848 \hich\af0\dbch\af31505\loch\f0 Held}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
: 1. The magistrate did not err in law by admitting as prima facie evidence of the origin of the corriander seeds the "legend" or "Marking" appearing o\hich\af0\dbch\af31505\loch\f0 n the bags. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid15867325 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5928608\charrsid13456995 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 2. Section 152 of the Cus}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7564150\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
toms Ordinance, which places the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0  onus of proof upon the defendant where any d}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12583286\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 ispute arises (inter alia) "con}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
cerning the place whence such goods were brought" applied to the facts of the instant case. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5928608\charrsid13456995 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 3. The burden o\hich\af0\dbch\af31505\loch\f0 f proof upon the defendant under section 152 was "on the balance of probabilities".}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15741179 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5928608\charrsid13456995 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7564150\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 4. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
The meaning to be assigned to the word "false" in section 116 of the Customs Ordinance is "erroneous" and the offence in question was one of absolute or strict liabilit\hich\af0\dbch\af31505\loch\f0 y. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid15867325 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5928608\charrsid13456995 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7564150\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 5. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
The respondent had not discharged the burden of proof which lay upon him and the magistrate erred in law in acquitting him. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5928608\charrsid13456995 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 Cases referred to: }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15867325\charrsid6816519 \hich\af0\dbch\af31505\loch\f0 
Yafesi Kinsamqwe Lutalo v. R.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5928608 \hich\af0\dbch\af31505\loch\f0  [1962] EA}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0  52: }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15867325\charrsid6816519 \hich\af0\dbch\af31505\loch\f0 Emmanuel Mutakayana v. R.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0  [1961}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5928608 \hich\af0\dbch\af31505\loch\f0 ] EA}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7564150\charrsid13456995 \hich\af0\dbch\af31505\loch\f0  276: }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid7564150\charrsid6816519 \hich\af0\dbch\af31505\loch\f0 Commissioner of Cu\hich\af0\dbch\af31505\loch\f0 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15867325\charrsid6816519 \hich\af0\dbch\af31505\loch\f0 
toms and Excise v. Shah Karamshi Panachand & Co. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5928608 \hich\af0\dbch\af31505\loch\f0 [1961] EA}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 
\hich\af0\dbch\af31505\loch\f0  303 : }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15867325\charrsid6816519 \hich\af0\dbch\af31505\loch\f0 Comptroller of Customs v. Western Electric Co. Ltd.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0  (Lautoka }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7564150\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 Crimi}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 nal Case No. 780 of 1963 -unreported): }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15867325\charrsid6816519 \hich\af0\dbch\af31505\loch\f0 
Comptroller of Customs v. Bhanubhai }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 (Suva Criminal Case No. 3093 of 1963 -unreported)\hich\af0\dbch\af31505\loch\f0 : }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\f0\fs24\insrsid15867325\charrsid6816519 \hich\af0\dbch\af31505\loch\f0 Harikisundas Moti Ram and another v. Comptroller of Customs}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid5928608\charrsid6816519 \hich\af0\dbch\af31505\loch\f0 
 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5928608 \hich\af0\dbch\af31505\loch\f0 [196}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16154227 \hich\af0\dbch\af31505\loch\f0 0-6}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5928608 
\hich\af0\dbch\af31505\loch\f0 1] 7 FLR}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6816519 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 96: }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15867325\charrsid6816519 \hich\af0\dbch\af31505\loch\f0 C. J. Patel v. Police}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5928608 \hich\af0\dbch\af31505\loch\f0 [1937] 3 FLR}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0  202: }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid15867325\charrsid6816519 \hich\af0\dbch\af31505\loch\f0 Attorney-General v. Gyani Das}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid5928608 \hich\af0\dbch\af31505\loch\f0 [19}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16154227 \hich\af0\dbch\af31505\loch\f0 4}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5928608 \hich\af0\dbch\af31505\loch\f0 6}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16154227 \hich\af0\dbch\af31505\loch\f0 -1955}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5928608 \hich\af0\dbch\af31505\loch\f0 ] 4 FLR}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0  202: }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15867325\charrsid6816519 \hich\af0\dbch\af31505\loch\f0 D'Audney v. Marketing Services}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0  (N.Z.) Ltd}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5928608 \hich\af0\dbch\af31505\loch\f0 . [1962] NZLR }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 51: }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15867325\charrsid6816519 \hich\af0\dbch\af31505\loch\f0 R. v. Tolson}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5928608 \hich\af0\dbch\af31505\loch\f0 (1889) 23 QBD168;\hich\af0\dbch\af31505\loch\f0  60 LT }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 899: }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15867325\charrsid6816519 \hich\af0\dbch\af31505\loch\f0 R. v. Ewart}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5928608 \hich\af0\dbch\af31505\loch\f0 [1905] 25 NZLR}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0  709: }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15867325\charrsid6816519 \hich\af0\dbch\af31505\loch\f0 R. v. St. Margaret's Trust Ltd. }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 [1958] 2 A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5928608 \hich\af0\dbch\af31505\loch\f0 ll ER 289; 42 Cr App R}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6816519 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 183: }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15867325\charrsid6816519 
\hich\af0\dbch\af31505\loch\f0 Sternberg v. The Queen}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5928608 
\hich\af0\dbch\af31505\loch\f0 [1953] 88 CLR }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 646. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5928608\charrsid13456995 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 Appeal by case stated from a judgment of a Magistrate's Court. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5928608\charrsid13456995 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15867325\charrsid11555848 \hich\af0\dbch\af31505\loch\f0 J. Lewis}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 , Attorney-General, }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15867325\charrsid11555848 \hich\af0\dbch\af31505\loch\f0 B. Pa\hich\af0\dbch\af31505\loch\f0 lmer}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 
\hich\af0\dbch\af31505\loch\f0  and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15867325\charrsid11555848 \hich\af0\dbch\af31505\loch\f0 K. C. Gajadhar}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 
\hich\af0\dbch\af31505\loch\f0  for the appellant. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5928608\charrsid13456995 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15867325\charrsid11555848 \hich\af0\dbch\af31505\loch\f0 A. D. Patel}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0  and }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15867325\charrsid11555848 \hich\af0\dbch\af31505\loch\f0 C. L. Jamnadas}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0  for the respondent. }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5928608\charrsid13456995 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 The facts sufficiently appear from the judgment. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5928608\charrsid13456995 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 KNOX-MAWE}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7564150\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
R Ag. P. J.: [18th March, 1964]-}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5928608\charrsid13456995 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 This is a case stated by the Magistrate's Court of the First Cla\hich\af0\dbch\af31505\loch\f0 
ss, Suva. The respondent was charged before the Court below with an offence contrary to section 116 of the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7564150\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 Customs Ordinance, the parti}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 c}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7564150\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 ulars of which read as follows:-}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5928608\charrsid13456995 
\par }\pard \ltrpar\s55\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5928608 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15867325\charrsid11555848 \hich\af0\dbch\af31505\loch\f0 Particulars of Offence

\par }\pard \ltrpar\s55\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5928608 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5928608\charrsid13456995 
\par }\pard \ltrpar\s55\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5928608 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9962851\charrsid11555848 \hich\af0\dbch\af31505\loch\f0 "JOITABHAI}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9962851\charrsid13456995 \hich\af0\dbch\af31505\loch\f0  f/}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
n Khodabhai Patel, trading as J. K. PATEL & SONS \hich\af0\dbch\af31505\loch\f0 of Toorak Road, Suva}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7564150\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 , in the Colony of Fiji, did on}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0  26th day of August, 1963, at Suva aforesaid, make a false declaration in the Custo}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid7564150\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 ms Import Entry Form A, and pro}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
duced the said form to an Officer of Customs in and for the Colony of Fiji, in respect of 5\hich\af0\dbch\af31505\loch\f0  bags corriander seed imported by the ship "HOUTMAN}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11555848 
\hich\af0\dbch\af31505\loch\f0 " which arrived at Su}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
va, on 25th August, 1963, in that instead of declaring the origin of the said corriander seed to be MOROCCO he declared it to be INDIA." }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325 
\par }\pard \ltrpar\s55\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5928608 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5928608\charrsid13456995 
\par }\pard \ltrpar\s55\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13456995 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
It is common ground that the resp}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7564150\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 ondent had d\hich\af0\dbch\af31505\loch\f0 eclared in the rele}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
vant Customs Import Entry Form A that the country of origin of the bags of corriander seed was India. It should be observed that the advantage to the respondent of stating the country of origin as India would be that the goods would ther
\hich\af0\dbch\af31505\loch\f0 eby attract for duty purposes only the lesser (preferential) tariff as against the larger (general) tariff applicable to goods from Morocco, a non-Preference Territory. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid15867325 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5928608\charrsid13456995 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 The bags, having arrived in the Colony, were duly inspected by a Customs Officer. Upo\hich\af0\dbch\af31505\loch\f0 
n opening same, the Customs Officer discovered that the seed was in fact contained in an inner bag. The inner bag was marked "Produce of Morocco". }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5928608\charrsid13456995 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 In his judgment the learned Magistrate held that the appellant had not discharged the onus of proof of esta\hich\af0\dbch\af31505\loch\f0 
blishing that the country of origin of the seeds was Morocco, and hence it could not be held that the declaration on the Import Entry Form was false. The respondent was therefore acquitted. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325 

\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5928608\charrsid13456995 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 The first question stated for the opinion of t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3540941\charrsid13456995 
\hich\af0\dbch\af31505\loch\f0 he Supreme Court i\hich\af0\dbch\af31505\loch\f0 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 : }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325 

\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5928608\charrsid13456995 
\par }\pard \ltrpar\s55\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5928608 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
"Whether this Court has erred in law in admitting as evidence of the origin of the corriander seed, the legend appearing on the bag (Exhibit E) containing the seed." }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325 
\par }\pard \ltrpar\s55\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5928608 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5928608\charrsid13456995 
\par }\pard \ltrpar\s55\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13456995 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
The learned trial Magistrate hel}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7564150\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 d that the marking or "legend" -}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11555848 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 "Produce of Morocc\hich\af0\dbch\af31505\loch\f0 o" -established a }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid15867325\charrsid11555848 \hich\af0\dbch\af31505\loch\f0 prima facie}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
 case against the respondent. The question as to whether he was right in so doing is an exceedingly difficult one. I have not been able to discover any direct authority upon the point. The cases mentioned in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid15867325\charrsid9855620 \hich\af0\dbch\af31505\loch\f0 Phipson on Evidence}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0  9th Ed. at p.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid11555848 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
557, to which learned Crown Counsel referred me, are of little assistance. I would, however, make reference to certain East African cases which I }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7564150\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
have consulted, viz. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid7564150\charrsid5928608 \hich\af0\dbch\af31505\loch\f0 Yafesi Kin}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15867325\charrsid5928608 \hich\af0\dbch\af31505\loch\f0 
sambwe Lutalo v. R.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5928608 \hich\af0\dbch\af31505\loch\f0  [1962] EA}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0  52, }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15867325\charrsid5928608 \hich\af0\dbch\af31505\loch\f0 Emmanuel Mutakayana v. R.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5928608 \hich\af0\dbch\af31505\loch\f0  [196\hich\af0\dbch\af31505\loch\f0 1] EA
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0  276, and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15867325\charrsid5928608 \hich\af0\dbch\af31505\loch\f0 
The Commissioner of Customs and Excise v. Shah Karamshi Panachand & Co.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5928608 \hich\af0\dbch\af31505\loch\f0  [1961] EA}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 
\hich\af0\dbch\af31505\loch\f0  303. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6505414\charrsid13456995 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 In }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15867325\charrsid6505414 \hich\af0\dbch\af31505\loch\f0 Commissioner of Customs a}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12004383\charrsid6505414 \hich\af0\dbch\af31505\loch\f0 nd Excise v. Shah Karamshi Pana}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15867325\charrsid6505414 \hich\af0\dbch\af31505\loch\f0 ch}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6620938 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15867325\charrsid6505414 \hich\af0\dbch\af31505\loch\f0 and & Co. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 (supra) at p.306, the learned Vice-President of the East African Court of Appeal\hich\af0\dbch\af31505\loch\f0  stated :}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12004383\charrsid13456995 -}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6505414\charrsid13456995 
\par }\pard \ltrpar\s55\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2324019 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
"In certain circumstances the shipping marks might be receivable as evidence in the nature }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12004383\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 of an admission against an imp}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 orter, but I do not see how otherwise they can be of any value to establish the origin of goods." }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid15867325 
\par }\pard \ltrpar\s55\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2324019 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2324019\charrsid13456995 
\par }\pard \ltrpar\s55\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13456995 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 If the marking on the b
\hich\af0\dbch\af31505\loch\f0 ags is to be reg}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12004383\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 arded simply as "document}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 ary" evidence, I think it }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6620938 \hich\af0\dbch\af31505\loch\f0 
might be receivable as evidence against the respondent upon this basis. On the other hand learned Crown Counsel has urged that the marking, as an exhibit before the Court is, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6620938 
\hich\af0\dbch\af31505\loch\f0 per se, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13196766 \hich\af0\dbch\af31505\loch\f0 someth\hich\af0\dbch\af31505\loch\f0 
ing from which the Court can draw certain inferences; if that is done, the considerations relating to "documentary" evidence, are not, he admits, relevant. The }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13196766 \hich\af0\dbch\af31505\loch\f0 
prima facie }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13196766 \hich\af0\dbch\af31505\loch\f0 inferences which the Court may draw }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13196766 \hich\af0\dbch\af31505\loch\f0 
therefrom}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 , says learned Crown Counsel, are that \hich\af0\dbch\af31505\loch\f0 
the bag originates from Morocco, and by a further necessary inference, so do its contents. To my mind this is a common-sensical view and one which the Courts should adopt if legally permissible. And since I am not persuaded that the law expressly forbids 
\hich\af0\dbch\af31505\loch\f0 s\hich\af0\dbch\af31505\loch\f0 uch a view, it is the one which I shall adopt. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2324019\charrsid13456995 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 Before passing on to the next question, I should mention that I have read in this connection two recent judgments of the Magistrates' Courts. In 
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15867325\charrsid2324019 \hich\af0\dbch\af31505\loch\f0 Comptroller of Customs v. Western Electric Company Limited}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 
\hich\af0\dbch\af31505\loch\f0 , (L\hich\af0\dbch\af31505\loch\f0 autoka Criminal Case No. 780 of 1963) the Lautoka Court held that the foreign markings on the goods exhibited before the Court were prima facie evidence of their origin. In }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15867325\charrsid2324019 \hich\af0\dbch\af31505\loch\f0 Comptroller of Customs v. Bhanubhai}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
, (Suva Criminal Case No. 3093 of 1963), on the \hich\af0\dbch\af31505\loch\f0 other hand, the Suva Cou}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16319589\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 rt held the other way. In this l}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 atter case the learned trial Magistrate observed: }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2324019\charrsid13456995 
\par }\pard \ltrpar\s55\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2324019 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
"the only evidence purporting to show where the materi}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12004383\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 al was manufactured is the mar}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 kings on it indicating manufacture in Japan. No evidence was add\hich\af0\dbch\af31505\loch\f0 uc}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12004383\charrsid13456995 
\hich\af0\dbch\af31505\loch\f0 ed however to prove that mate}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
rial from Japan is customarily so marked. In my view markings cannot be evidence of the nature}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12004383\charrsid13456995 \hich\af0\dbch\af31505\loch\f0  authenticity and general prac}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 tice with regard to such markings. To hold otherwise would be to admit what is in effect hearsay evid\hich\af0\dbch\af31505\loch\f0 ence." }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325 
\par }\pard \ltrpar\s55\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2324019 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2324019\charrsid13456995 
\par }\pard \ltrpar\s55\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13456995 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
While appreciating the argument in support of this latter opinion I have decided to adopt, with respect an opposite view. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2324019\charrsid13456995 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 My answer to Question 1 is that the Court below has not erred in law in admitting as }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid15867325\charrsid13196766 \hich\af0\dbch\af31505\loch\f0 prima facie}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0  evidence of the o}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12004383\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 rigin of \hich\af0\dbch\af31505\loch\f0 the cor}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
riander seeds, the "legend" or "ma}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7357723\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 rking" appearing on the bag con}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 
\hich\af0\dbch\af31505\loch\f0 taining the seeds. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2324019\charrsid13456995 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12004383\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 The second question is}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 : }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12004383 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2324019\charrsid13456995 
\par }\pard \ltrpar\s55\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2324019 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
"Whether section 152 of the Customs Ordinance Cap. 166 applied to the facts of the instant case?" }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325 
\par }\pard \ltrpar\s55\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2324019 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2324019\charrsid13456995 
\par }\pard \ltrpar\s55\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13456995 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
Section 152 of the Customs Ordin}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12004383\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 ance \hich\af0\dbch\af31505\loch\f0 (Cap. 166) is as follows: -}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid15867325 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2324019\charrsid13456995 
\par }\pard \ltrpar\s55\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2324019 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
"If in any prosecution in resp}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12004383\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 ect of any goods seized for non-}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 
\hich\af0\dbch\af31505\loch\f0 payment of duties or any other cause of forfeiture or for the recovery of any penalty or penalties under this Ordinance any dispute arises whether the duties of cust\hich\af0\dbch\af31505\loch\f0 
oms have been paid in respect of such goods or whether the same have been lawfully imported into t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12004383\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 he Colony or lawfully unshipped}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0  or concerning the place whence such goods were brought. then and in every such case the proof thereof shall lie on th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12004383\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 e defenda\hich\af0\dbch\af31505\loch\f0 nt in such prosecution}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
 and the defendant }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12004383\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 shall be competent and compell}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 
\hich\af0\dbch\af31505\loch\f0 able to give evidence; and any goods of a description admissible to duty seized under any provision of this Ordinance by any customs officer on any vessel or at any place whatsoever in \hich\af0\dbch\af31505\loch\f0 
the Colony or within the waters of t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13196766 \hich\af0\dbch\af31505\loch\f0 he Colony shall,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12004383\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
 in any proceed}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
ing before a magistrate for the forfeiture of such goods or for the infliction of any penalty incurred in respect thereof or on the hearing on appeal of any such case before th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12004383\charrsid13456995 
\hich\af0\dbch\af31505\loch\f0 e Supreme Cou\hich\af0\dbch\af31505\loch\f0 rt}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
 be deemed and taken to be goods liable to and unshipped without payment of duties unless the contrary be proved, and the evidence that any person acting as an officer of customs in any proceeding relating to customs or undertaken under thi}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12004383\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 s Ordin}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 ance wa\hich\af0\dbch\af31505\loch\f0 
s duly authorised shall be presumed until the contrary is proved." }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325 
\par }\pard \ltrpar\s55\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2324019 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2324019\charrsid13456995 
\par }\pard \ltrpar\s55\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13456995 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
In my view, the vital issue here is whether a dispute has arisen concerning "the place whence such goods were brought." }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2324019\charrsid13456995 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 In both of the cases before the Magistrates' Courts to which I ha\hich\af0\dbch\af31505\loch\f0 ve already referred, consideration was }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7357723\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 given to this question. In }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid7357723\charrsid2324019 \hich\af0\dbch\af31505\loch\f0 Comp}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15867325\charrsid2324019 \hich\af0\dbch\af31505\loch\f0 troller of Customs v. Bhanubhai}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
 (supra) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12004383\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 the learned Magistrate stated:-}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2324019\charrsid13456995 
\par }\pard \ltrpar\s55\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2324019 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12004383\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 "....}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 . as this section (section 152) places on an accused person a }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15741179\charrsid13456995 
\hich\af0\dbch\af31505\loch\f0 burden which he would not other}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 wise have to be\hich\af0\dbch\af31505\loch\f0 
ar, it must be construed strictly and its terms not extended beyond their normal meaning. I consider, therefore, that the phrase "the place whence the goods were brought" cannot properly be construed to mean more than its obvious meaning, i.e. the place w
\hich\af0\dbch\af31505\loch\f0 h\hich\af0\dbch\af31505\loch\f0 ence the importer brought them. This place is not necessarily the place where they originated." }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325 
\par }\pard \ltrpar\s55\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2324019 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2324019\charrsid13456995 
\par }\pard \ltrpar\s55\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13456995 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 In }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15867325\charrsid2324019 \hich\af0\dbch\af31505\loch\f0 Comptroller of Customs v. Western Electric Company Limited}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 
\hich\af0\dbch\af31505\loch\f0  (supra) the learned Senior Magistrate also held that no onus of proof was cast upon the defendan\hich\af0\dbch\af31505\loch\f0 t in that case by Section 152. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325 

\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2324019\charrsid13456995 
\par }\pard \ltrpar\s55\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2324019 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
"Any provision" he observed in his judgment, "negativing the ordinary rule (as to onus of proof) must be strictly construed. The nearest matter giving specific reference to what has to be proved in this prosecution is "conc\hich\af0\dbch\af31505\loch\f0 
erning the place whence such goods were brought". No doubt this ordinance was passed before preferential tariffs were in existence. Whatever may have been the need to prove the place where}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12004383\charrsid13456995 \hich\af0\dbch\af31505\loch\f0  such goods were brought it can}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 not be extended to mean what was the 
\hich\af0\dbch\af31505\loch\f0 country of o}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9136223\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 rigin, without amendment to the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 ordinance." }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325 
\par }\pard \ltrpar\s55\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2324019 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2324019\charrsid13456995 
\par }\pard \ltrpar\s55\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13456995 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
Again, this issue is not an easy one. It is certainly arguable that, as presently drafted, the section does not shift the burden of proof on to the respondent in these circumstances. On the other ha\hich\af0\dbch\af31505\loch\f0 
nd, the Interpretation and General Clauses Ordinance (Cap. 1) provides that words in the singular include the plural. Accordingly, the words "concerning the place whence such goods were brought" can be read: "concerning the places whence such goods were b
\hich\af0\dbch\af31505\loch\f0 r\hich\af0\dbch\af31505\loch\f0 
ought". It is the appellant's contention that the goods were brought first of all from Morocco to Singapore and thence from Singapore to Fiji. The dispute which has arisen concerns the first of these two "places whence" (the appellant alleges) "these good
\hich\af0\dbch\af31505\loch\f0 s\hich\af0\dbch\af31505\loch\f0 
 were brought". Thus, he contends, section 152 applies. I think this contention is sound. In answer to Question 2 I would hold that section 152 of the Ordinance did apply to the facts of the instant case. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid15867325 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2324019\charrsid13456995 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 Question 3 reads: }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2324019\charrsid13456995 
\par }\pard \ltrpar\s55\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2324019 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
"If it did apply what was the\hich\af0\dbch\af31505\loch\f0  nature and extent of the burden of proof which lay on the Respondent i.e. evidentiary burden, or burden of proof on balance of probabilities or burden of proof beyond reasonable doubt?" }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325 
\par }\pard \ltrpar\s55\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2324019 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2324019\charrsid13456995 
\par }\pard \ltrpar\s55\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13456995 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
In my opinion the burden of proof which lay on the respondent was "\hich\af0\dbch\af31505\loch\f0 on the balance of probabilities." }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2324019\charrsid13456995 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12004383\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 Question 4 reads}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 : }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2324019\charrsid13456995 
\par }\pard \ltrpar\s55\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2324019 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
"Has the Respondent discharged such burden if any as lay upon him?" }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325 
\par }\pard \ltrpar\s55\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2324019 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2324019\charrsid13456995 
\par }\pard \ltrpar\s55\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13456995 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
In my opinion the respondent has not discharged such burden of proof as lay upon him. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12004383 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2324019\charrsid13456995 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 Question 5 reads: }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12004383 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2324019\charrsid13456995 
\par }\pard \ltrpar\s55\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2324019 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 "What meaning is to be
\hich\af0\dbch\af31505\loch\f0  assigned to the word "false" in section 116 of the Customs Ordinance, Cap. 166?" }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325 
\par }\pard \ltrpar\s55\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14433113 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14433113\charrsid13456995 
\par }\pard \ltrpar\s55\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13456995 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13196766 \hich\af0\dbch\af31505\loch\f0 I have already hel}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 d in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15867325\charrsid14433113 \hich\af0\dbch\af31505\loch\f0 Harikisu}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\f0\fs24\insrsid12004383\charrsid14433113 \hich\af0\dbch\af31505\loch\f0 ndas Moti Ram and Anor. v. Comp}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15867325\charrsid14433113 \hich\af0\dbch\af31505\loch\f0 troller of Customs }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13196766\charrsid13196766 \hich\af0\dbch\af31505\loch\f0 [196}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11158054 \hich\af0\dbch\af31505\loch\f0 0-6}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13196766\charrsid13196766 \hich\af0\dbch\af31505\loch\f0 1]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13196766 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14433113 
\hich\af0\dbch\af31505\loch\f0 7 FLR}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13196766 \hich\af0\dbch\af31505\loch\f0 96, }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 p.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13196766 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 96, at p.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13196766 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 
\hich\af0\dbch\af31505\loch\f0 99, that the word "fal}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7357723\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 se" means nothing more than erro}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 neous. \hich\af0\dbch\af31505\loch\f0 I am supported in my view t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid935572\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
hat the Legislature has here cr}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 eated an offence of absolute or strict liability by two other decisions of this Court, namely }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15867325\charrsid14433113 \hich\af0\dbch\af31505\loch\f0 C. J. Patel v. Police}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid13196766 \hich\af0\dbch\af31505\loch\f0 [1937] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14433113 \hich\af0\dbch\af31505\loch\f0 3 FLR}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11158054 \hich\af0\dbch\af31505\loch\f0 202}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0  and }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15867325\charrsid14433113 \hich\af0\dbch\af31505\loch\f0 The Attorney-General v. Gyani}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13196766 \hich\af0\dbch\af31505\loch\f0  D}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15867325\charrsid14433113 \hich\af0\dbch\af31505\loch\f0 as}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14433113 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid11158054 \hich\af0\dbch\af31505\loch\f0 [1946-1955] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14433113 \hich\af0\dbch\af31505\loch\f0 4 FLR}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11158054 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 202. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14433113\charrsid13456995 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 Whil\hich\af0\dbch\af31505\loch\f0 
e my answer to this question will be the same as that given in my earlier decision upon the point, certain other authorities have been cited to me at the hearing of this appeal to which reference should be made. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid15867325 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14433113\charrsid13456995 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 In }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15867325\charrsid14433113 \hich\af0\dbch\af31505\loch\f0 
D'Audney v. Marketing Services (New Zea\hich\af0\dbch\af31505\loch\f0 land) Limited }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14433113 \hich\af0\dbch\af31505\loch\f0 [1962] NZLR}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0  51, the Supreme Court of New Zealand observed that the provision of a minimum fine in a Statu}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7357723\charrsid13456995 
\hich\af0\dbch\af31505\loch\f0 te creating an offence is a com}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
pelling consideration strongly favouring the view that the Legislature cannot have intended the offence to\hich\af0\dbch\af31505\loch\f0 
 be independent altogether of mens rea. Certainly the penalty provided for the offence in question is a matter which must be taken into consideration in deciding whether the offence is one of strict liability. (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid15867325\charrsid14433113 \hich\af0\dbch\af31505\loch\f0 R. v. Tolson}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14433113 \hich\af0\dbch\af31505\loch\f0  (1889) 23 QBD}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0  168, p.174). In }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15867325\charrsid14433113 \hich\af0\dbch\af31505\loch\f0 R.\hich\af0\dbch\af31505\loch\f0  v. Ewart}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14433113 \hich\af0\dbch\af31505\loch\f0  [1905] 25 NZLR}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
 709, the New Zealand Court of Appeal stated that statutory offences may be divided into three classes: }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14433113\charrsid13456995 
\par }\pard \ltrpar\s55\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14433113 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
"(1) those in which, following the common-law rule, a guilty mind must either be necessarily inferred from the nature of the a\hich\af0\dbch\af31505\loch\f0 
ct done, or must be established by independent evidence; (2) those in which, either from the language or the scope and object of the enactment to be construed, it is made plain that the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid935572\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 Legis}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 lature intended to prohibit the act absolutely, and the question 
\hich\af0\dbch\af31505\loch\f0 
of the existence of a guilty mind is only relevant for the purpose of determining the quantum of punishment following the offence; (3) those in which, although, from the omission from the statute of the word 'knowingly' or 'wilfully', it is not necessary 
\hich\af0\dbch\af31505\loch\f0 t\hich\af0\dbch\af31505\loch\f0 o aver in the indictment that the offence charged was 'knowingly' or 'wilfully' committed, or to prov}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4594950\charrsid13456995 
\hich\af0\dbch\af31505\loch\f0 e a guilty mind, and the commis}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
sion of the act in itself prima facie imports an offence, yet the person charged may still discharge himself by proving to t\hich\af0\dbch\af31505\loch\f0 he satisfaction of the "tribunal which tries him that in fact he had not a guilty mind." }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14433113\charrsid13456995 
\par }\pard \ltrpar\s55\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13456995 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 In }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15867325\charrsid14433113 \hich\af0\dbch\af31505\loch\f0 St. Margaret's Trust Limited v. R.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14433113 \hich\af0\dbch\af31505\loch\f0  42 Cr App R}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0  183, p.191, the English Court of Criminal Appeal considered that the Legislature intended the offence under conside\hich\af0\dbch\af31505\loch\f0 
ration to be one of absolute pr}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4594950\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 ohi}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
bition "leaving the Court to use its powers to inflict nominal punishment or none at all in appropriate cases." Where, as in the instant case, a substantial minimum penalty is p}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9136223\charrsid13456995 
\hich\af0\dbch\af31505\loch\f0 rovided, the Fiji Courts cannot }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 of course imp\hich\af0\dbch\af31505\loch\f0 
ose such nominal punishment. Be that as it may, the penalty provided by the sect}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4594950\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 ion is only one of the consider}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 ations of which account must be taken in deciding whether the offence is one of strict liability. I have no doubt th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4594950\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 at the Fiji Legis}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 lature has h\hich\af0\dbch\af31505\loch\f0 
ere provided that an importer must make absolutely certain that every material entry upon Form A is entirely accurate before he (or a person for whose fals}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4594950\charrsid13456995 
\hich\af0\dbch\af31505\loch\f0 e entry he is criminally respon}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 \hich\f0 sible) makes it. A minimum penalty of \'a3\loch\f0 
50 must be imposed by the Fiji \hich\af0\dbch\af31505\loch\f0 Courts regardless of the circumstances, if an entry is discovered to be "erroneous". "Erroneous", i}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7357723\charrsid13456995 
\hich\af0\dbch\af31505\loch\f0 t may be remarked, was the mean}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 ing given to the word "false" in sec}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4594950\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 tion 224D of the Australian Cus}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 toms Act 1901/ 1947 in }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15867325\charrsid14433113 \hich\af0\dbch\af31505\loch\f0 Sternberg v. The Queen}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14433113 \hich\af0\dbch\af31505\loch\f0  (1953) 88 CLR}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
 at p.646. Further support for my view is afforded by references to other parts of section 116 of the Fiji Customs Ordinance. For example, there is the specific use of the word "wilfully" in respect of another offence created by section 116 (wilfully usin
\hich\af0\dbch\af31505\loch\f0 g\hich\af0\dbch\af31505\loch\f0  a falsified document) where, in considered contradistinctio}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7357723\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
n to the offence under consider}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 ation, the Legislature has made "mens rea" an ingredient. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid15867325 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14433113\charrsid13456995 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 The answer to Question 5 is that the meaning to be assigned to the word "false" is erroneous. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7357723\charrsid13456995 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 Question \hich\af0\dbch\af31505\loch\f0 6 reads: }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4594950 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14433113\charrsid13456995 
\par }\pard \ltrpar\s55\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14433113 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
"Whether this Court has erred }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4594950\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 in law in acquitting the Respon}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 
\hich\af0\dbch\af31505\loch\f0 dent, in all the circumstances and facts of the case." }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325 
\par }\pard \ltrpar\s55\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14433113 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14433113\charrsid13456995 
\par }\pard \ltrpar\s55\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13456995 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 
Having regard to my findings set out above it follows that the lower Court has erred in law in acquitting the respondent. The v\hich\af0\dbch\af31505\loch\f0 erdict of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4594950\charrsid13456995 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 \hich\f0 the lower Court is set aside. The respondent is convicted of the offence charged and fined \'a3\loch\f0 
50 or in default of payment, two months' imprisonment. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14433113\charrsid13456995 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325\charrsid13456995 \hich\af0\dbch\af31505\loch\f0 Cost to Appellant. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15867325 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14433113\charrsid13456995 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15867325\charrsid11158054 \hich\af0\dbch\af31505\loch\f0 Appeal allowed. Conviction entered. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid15867325\charrsid11158054 
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