Legislative Council of Hong Kong, Import and Export Ordinance 1970 (1970)
“ In any proceedings under this Ordinance it shall, unless the contrary is proved, be presumed that any cargo recorded in an export manifest furnished by— (a) the master of a vessel; (b) the commander of an aircraft; (c) the person in charge of a vehicle; or (d) the owner of such vessel, aircraft or vehicle, at any time before or after the departure from Hong Kong of the vessel, aircraft or vehicle, has been exported, or is intended to be exported, in or on such vessel, aircraft or vehicle. ”
