Read the full judgment text of FACV 000008/2002 on BabelCite. This FACV judgment was delivered on 5 December 2002.
1. This appeal by the Commissioner of Customs and Excise ("the Commissioner") arises out of judicial review proceedings brought by the respondent, Mr B.K. Chandiramani. The material facts are within a small compass. But in order to follow their significance, it is necessary to be aware of the terms of s.27 of the Import and Export Ordinance, Cap. 60. Accordingly I will, before going into the facts, set out the whole of s.27. Since it is a lengthy section, I will introduce it by stages in the fol
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