HKSAR v Harjani Haresh Murlidhar 1

[2019] HKCFA 47; (2019) 22 HKCFAR 446; [2020] 1 HKC 103

Hong Kong Court of Final Appeal

Hong Kong

5th December, 2019

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index
Hksar v Cheng Chun Lam	[2021] HKDC 778	Hong Kong District Court	Hong Kong	25 Jun 2021	HKLII
Hksar v Kiu Mei Ling	[2021] HKCA 78	Hong Kong Court of Appeal	Hong Kong	21 Apr 2021	HKLII	1
Hksar v Lai Man Ling	[2022] HKDC 981; [2022] 4 HKLRD 657; (2022) 6 HKC 615	Hong Kong District Court	Hong Kong	7 Sep 2022	HKLII	1
Hksar v Lam Kit Wai	[2021] HKDC 278	Hong Kong District Court	Hong Kong	19 Mar 2021	HKLII	1
Hksar v Meredith Gerald Sydney	[2021] HKDC 199	Hong Kong District Court	Hong Kong	19 Feb 2021	HKLII	1
Hksar v Meredith Gerald Sydney	[2022] HKCA 1877	Hong Kong Court of Appeal	Hong Kong	16 Dec 2022	HKLII
Hksar v NG Tok Man (Also Known As Wu Tuomin)	[2020] HKDC 448	Hong Kong District Court	Hong Kong	18 Jun 2020	HKLII	1
Hksar v Zheng Zhi Long	[2020] HKCA 105	Hong Kong Court of Appeal	Hong Kong	24 Jan 2020	HKLII
J v Commissioner of Police	[2021] HKCFI 3586; [2021] 5 HKLRD 708	Hong Kong Court of First Instance	Hong Kong	29 Nov 2021	HKLII	1
R v Ivan Ayuso	[2024] BZSC 44	Belize Supreme Court	Belize	9 Apr 2024	CommonLII
[2019] HKCFA 54 (5 December 2019)	[2019] HKCFA 54	Hong Kong Court of Final Appeal	Hong Kong	5 Dec 2019	HKLII
[2020] HKDC 172 (18 June 2020)	[2020] HKDC 172	Hong Kong District Court	Hong Kong	18 Jun 2020	HKLII
9999u16a 6e2fu16a 7279u16a 5225u16a 884cu16a 653fu16a 5340u16a 8a34u16a 5289u16a 5343u16a 6960u16a	[2023] HKDC 1378	Hong Kong District Court	Hong Kong	31 Aug 2023	HKLII
9999u16a 6e2fu16a 7279u16a 5225u16a 884cu16a 653fu16a 5340u16a 8a34u16a 5ed6u16a 654fu16a 4e4bu16a	[2022] HKDC 1206	Hong Kong District Court	Hong Kong	21 Oct 2022	HKLII
9999u16a 6e2fu16a 7279u16a 5225u16a 884cu16a 653fu16a 5340u16a 8a34u16a 66feu16a 5049u16a 9f8du16a	[2021] HKDC 555	Hong Kong District Court	Hong Kong	10 May 2021	HKLII
9999u16a 6e2fu16a 7279u16a 5225u16a 884cu16a 653fu16a 5340u16a 8a34u16a 6797u16a 5b5du16a 822au16a	[2022] HKCFI 1129	Hong Kong Court of First Instance	Hong Kong	13 May 2022	HKLII
9999u16a 6e2fu16a 7279u16a 5225u16a 884cu16a 653fu16a 5340u16a 8a34u16a 6f58u16a 975cu16a 4f83u16a 53cau16a 53e6u16a 4e00u16a 4ebau16a	[2022] HKDC 527	Hong Kong District Court	Hong Kong	31 May 2022	HKLII	1
9999u16a 6e2fu16a 7279u16a 5225u16a 884cu16a 653fu16a 5340u16a 8a34u16a 725fu16a 8fdeu16a 7fe0u16a	[2020] HKDC 759	Hong Kong District Court	Hong Kong	4 Sep 2020	HKLII
9999u16a 6e2fu16a 7279u16a 5225u16a 884cu16a 653fu16a 5340u16a 8a34u16a 8607u16a 4fcau16a 7192u16a 53c8u16a 540du16a 8607u16a 611bu16a 9999u16a	[2022] HKDC 1426	Hong Kong District Court	Hong Kong	5 Dec 2022	HKLII
9999u16a 6e2fu16a 7279u16a 5225u16a 884cu16a 653fu16a 5340u16a 8a34u16a 8607u16a 9326u16a 5a01u16a 53cau16a 53e6u16a 4e00u16a 4ebau16a	[2021] HKDC 393	Hong Kong District Court	Hong Kong	30 Jan 2021	HKLII
9999u16a 6e2fu16a 7279u16a 5225u16a 884cu16a 653fu16a 5340u16a 8a34u16a 912du16a 5927u16a 677eu16a 53cau16a 53e6u16a 4e00u16a 4ebau16a	[2023] HKDC 1570	Hong Kong District Court	Hong Kong	31 Oct 2023	HKLII
9999u16a 6e2fu16a 7279u16a 5225u16a 884cu16a 653fu16a 5340u16a 8a34u16a 9673u16a 8302u16a 5168u16a	[2020] HKDC 669	Hong Kong District Court	Hong Kong	13 Aug 2020	HKLII	1
9999u16a 6e2fu16a 7279u16a 5225u16a 884cu16a 653fu16a 5340u16a 8a34u16a 9ec3u16a 51a0u16a 5982u16a	[2021] HKCFI 58	Hong Kong Court of First Instance	Hong Kong	12 Jan 2021	HKLII
9999u16a 6e2fu16a 7279u16a 5225u16a 884cu16a 653fu16a 5340u16a 8a34u16a 9ec3u16a 53efu16a 701au16a	[2022] HKCFI 3347	Hong Kong Court of First Instance	Hong Kong	4 Nov 2022	HKLII	1
9999u16a 6e2fu16a 7279u16a 5225u16a 884cu16a 653fu16a 5340u16a 8a34u16a 9ec3u16a 5bb6u16a 8c6au16a	[2020] HKDC 500	Hong Kong District Court	Hong Kong	2 Jul 2020	HKLII
9999u16a 6e2fu16a 7279u16a 5225u16a 884cu16a 653fu16a 5340u16a 8a34u16a 9ec3u16a 5bb6u16a 8c6au16a	[2022] HKCA 227	Hong Kong Court of Appeal	Hong Kong	17 Feb 2022	HKLII
å¾æ ¿å å é · å å µæµ© å å ¦å ºº	[2023] HKCA 877	Hong Kong Court of Appeal	Hong Kong	14 Jul 2023	HKLII
é¦æ ¯ç¹å¥ æ ¿å ¨ å¿	[2023] HKDC 580	Hong Kong District Court	Hong Kong	10 May 2023	HKLII
é¦æ ¯ç¹å¥ æ ¿å ¨ éå ¹	[2022] HKDC 364	Hong Kong District Court	Hong Kong	22 Apr 2022	HKLII
é¦æ ¯ç¹å¥ æ ¿å ¨ ¨ é ç ³å å ¦ ºº	[2023] HKDC 947	Hong Kong District Court	Hong Kong	12 Jul 2023	HKLII
é¦æ ¯ç¹å¥ æ ¿å ¨ ·ç©å å ¦ º ºº	[2020] HKDC 1088	Hong Kong District Court	Hong Kong	17 Nov 2020	HKLII
é¦æ ¯ç¹å¥ æ ¿å ¨ å µéº å¿	[2020] HKDC 467	Hong Kong District Court	Hong Kong	23 Jun 2020	HKLII
é¦æ ¯ç¹å¥ æ ¿å ¨ æ ¹ ©ç²å å ¦ º ºº	[2023] HKCA 1311	Hong Kong Court of Appeal	Hong Kong	29 Nov 2023	HKLII
é¦æ ¯ç¹å¥ æ ¿å ¨ æ ©é ¯	[2024] HKDC 335	Hong Kong District Court	Hong Kong	28 Feb 2024	HKLII
é¦æ ¯ç¹å¥ æ ¿å ¨ æ¥å æ å å ¦ ºº	[2022] HKDC 793	Hong Kong District Court	Hong Kong	27 Jul 2022	HKLII
é¦æ ¯ç¹å¥ æ ¿å ¨ æ å® æ ¦	[2023] HKDC 874	Hong Kong District Court	Hong Kong	23 Jun 2023	HKLII
é¦æ ¯ç¹å¥ æ ¿å ¨ æ »ç å å ¦ º ºº	[2022] HKDC 1173	Hong Kong District Court	Hong Kong	28 Oct 2022	HKLII
é¦æ ¯ç¹å¥ æ ¿å ¨ æ ¾å »	[2020] HKDC 921	Hong Kong District Court	Hong Kong	11 Sep 2020	HKLII
é¦æ ¯ç¹å¥ æ ¿å ¨ æ æ¥·ç	[2023] HKDC 1534	Hong Kong District Court	Hong Kong	27 Oct 2023	HKLII
é¦æ ¯ç¹å¥ æ ¿å ¨ æ é ¾å å ¦ ºº	[2024] HKCA 84	Hong Kong Court of Appeal	Hong Kong	19 Jan 2024	HKLII
é¦æ ¯ç¹å¥ æ ¿å ¨ æ²æ «¾	[2021] HKDC 244	Hong Kong District Court	Hong Kong	4 Feb 2021	HKLII	1
é¦æ ¯ç¹å¥ æ ¿å ¨ çå¿ æ¦®å å ¦ º ºº	[2021] HKDC 751	Hong Kong District Court	Hong Kong	18 Jun 2021	HKLII
é¦æ ¯ç¹å¥ æ ¿å ¨ çæ æ å å ¦å ºº	[2022] HKDC 346	Hong Kong District Court	Hong Kong	23 Apr 2022	HKLII
é¦æ ¯ç¹å¥ æ ¿å ¨ é ®å ³	[2020] HKDC 682	Hong Kong District Court	Hong Kong	14 Aug 2020	HKLII
é¦æ ¯ç¹å¥ æ ¿å ¨ é³å»ºç	[2023] HKDC 64	Hong Kong District Court	Hong Kong	10 Jan 2023	HKLII
é¦æ ¯ç¹å¥ æ ¿å ¨ é« ç	[2021] HKCFI 1671	Hong Kong Court of First Instance	Hong Kong	30 Jun 2021	HKLII	1
é¦æ ¯ç¹å¥ æ ¿å ¨ éº¥ç¾å ¹å å ¦å« ºº	[2024] HKDC 240	Hong Kong District Court	Hong Kong	21 Feb 2024	HKLII
é¦æ ¯ç¹å¥ æ ¿å ¨ é»å æ	[2023] HKDC 920	Hong Kong District Court	Hong Kong	4 Jul 2023	HKLII
é¦æ ¯ç¹å¥ æ ¿å ¨ é»å é²	[2023] HKDC 1426	Hong Kong District Court	Hong Kong	27 Oct 2023	HKLII

Legislation Cited

Legislation Name	Provision
Excise Act 1952 (Cth)

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index
(2014) 17 Hkcfar 319	(2014) 17 HKCFAR 319		Hong Kong	circa 2014		38
(2016) 19 Hkcfar 279	(2016) 19 HKCFAR 279		Hong Kong	circa 2016		4
Churchill v Walton	[1967] 2 AC 224; [1967] 1 All ER 497		United Kingdom	circa 1967	LexisNexis / Westlaw	71
DPP v Doot	[1973] AC 807		United Kingdom	circa 1973	LexisNexis / Westlaw	116
Hayes v Willoughby	[2013] UKSC 17; [2013] 2 All ER 405; [2013] 1 WLR 935	United Kingdom Supreme Court	United Kingdom	20 Mar 2013	BAILII	90
Hksar v Harjani Haresh Murlidhar	[2017] HKCA 363; [2017] 5 HKC 443; [2017] 5 HKLRD 326	Hong Kong Court of Appeal	Hong Kong	18 Sep 2017	HKLII	2
Hksar v Harjani Haresh Murlidhar	[2018] HKCFA 26	Hong Kong Court of Final Appeal	Hong Kong	21 Mar 2018	HKLII	3
HKSAR v Lung Ming Chu	[2009] HKCA 113; [2009] 3 HKC 137	Hong Kong Court of Appeal	Hong Kong	23 Jul 2009	HKLII	17
HKSAR v Pang Hung Fai	[2014] HKCFA 96; (2014) 17 HKCFAR 778; (2014) 6 HKC 487	Hong Kong Court of Final Appeal	Hong Kong	10 Nov 2014	HKLII	41
HKSAR v Wong Ping Shui & Another	(2001) 4 HKCFAR 29; [2001] 1 HKLRD 346		Hong Kong	circa 2001		39
HKSAR v Yan Suiling	(2012) 15 HKCFAR 146		Hong Kong	circa 2012		28
HKSAR v. LAI KAM FAT (é»é¦ç )	[2019] HKCFA 36; (2019) 6 HKC 293; (2019) 22 HKCFAR 289	Hong Kong Court of Final Appeal	Hong Kong	18 Oct 2019	HKLII	10
Knuller (Publishing, Printing and Promotions) Ltd v DPP	[1973] AC 435; [1972] 2 All ER 898; 56 Cr App R 633		United Kingdom	circa 1972	LexisNexis / Westlaw	1
Oei Hengky Wiryo v HKSAR (No 2)	[2007] HKCFA 8; [2007] 1 HKLRD 568; (2007) 10 HKCFAR 98	Hong Kong Court of Final Appeal	Hong Kong	9 Feb 2007	HKLII	75
Pereira v DPP	[1988] HCA 57; (1988) 82 ALR 217; (1988) 63 ALJR 1; (1988) 35 A Crim R 382	High Court of Australia	Australia - Commonwealth	circa 1988	AustLII	233
R v Crabbe	[1985] HCA 22; (1985) 156 CLR 464; (1985) 58 ALR 417; (1985) 59 ALJR 417; 16 A Crim R 19	High Court of Australia	Australia - Commonwealth	26 Mar 1985	AustLII	246
R v Lane	[2018] UKSC 36; [2019] 1 All ER 299; [2018] 1 WLR 3647; [2018] 2 Cr App R 35	United Kingdom Supreme Court	United Kingdom	11 Jul 2018	BAILII	15
R v Montila	[2004] EWCA Civ 55; [2005] QB 37; [2005] 1 All ER 113; [2004] 1 WLR 3141; [2004] All ER (D) 386; [2004] LGR 696	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 2004	BAILII	294
R v Saik	[2006] UKHL 18; [2007] 1 AC 18; [2006] 4 All ER 866; [2006] 2 WLR 993; [2006] All ER (D) 24; [2006] 2 Cr App R 26; [2006] Crim LR 998	House of Lords	United Kingdom	3 May 2006	BAILII	63
Seng Yuet Fong v HKSAR	[1999] 2 HKC 833		Hong Kong	circa 1999		61

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