Keen Lloyd Holdings Ltd v Commissioner of Customs and Excise 1

[2016] HKCA 151; [2016] 5 HKC 508; [2016] 2 HKLRD 1372

Hong Kong Court of Appeal

Hong Kong

22nd April, 2016

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Welly Grace Ltd v Keung Yee Man	[2023] HKCFI 3082	Hong Kong Court of First Instance	Hong Kong	7 Dec 2023	HKLII
DR Leung Kam Chung Kenneth v Chen Hiu Yin	[2023] HKCFI 2359	Hong Kong Court of First Instance	Hong Kong	20 Sep 2023	HKLII
NF v R	[2023] HKCFI 2233; (2023) 6 HKC 646; [2023] 5 HKLRD 58	Hong Kong Court of First Instance	Hong Kong	31 Aug 2023	HKLII
9999u16a 6e2fu16a 7279u16a 5225u16a 884cu16a 653fu16a 5340u16a 8a34u16a 9ec3u16a 7152u16a 9f8du16a	[2023] HKDC 1177	Hong Kong District Court	Hong Kong	23 Aug 2023	HKLII
Hksar v Harjit-Singh	[2023] HKCA 443	Hong Kong Court of Appeal	Hong Kong	21 Mar 2023	HKLII
Lai Chee-Ying v Commissioner of Police	[2022] HKCA 1574; [2022] 5 HKLRD 205; (2022) 6 HKC 819	Hong Kong Court of Appeal	Hong Kong	19 Oct 2022	HKLII	4
Lai Chee Ying v Commissioner of Police	[2022] HKCFI 2688; (2022) 6 HKC 414	Hong Kong Court of First Instance	Hong Kong	30 Aug 2022	HKLII	3
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
THAPA KAMALA v. HO LAI MING (DEPUTY SPECIAL MAGISTRATE AT EASTERN MAGISTRATES’ COURTS)	[2021] HKDC 1362	Hong Kong District Court	Hong Kong	1 Nov 2021	HKLII
A v Commissioner of Police	[2021] HKCFI 1801; [2021] 3 HKLRD 300; [2021] 5 HKC 282	Hong Kong Court of First Instance	Hong Kong	22 Jun 2021	HKLII	3
Hksar v Chan Lok Man, Norman	[2021] HKDC 240	Hong Kong District Court	Hong Kong	12 Mar 2021	HKLII
Kwok Wing Hang v Chief Executive in Council	[2020] HKCFA 42; (2020) 23 HKCFAR 518	Hong Kong Court of Final Appeal	Hong Kong	21 Dec 2020	HKLII	20
Lee Ka Chun v Secretary for Justice	[2020] HKDC 813	Hong Kong District Court	Hong Kong	18 Sep 2020	HKLII
9999u16a 6e2fu16a 7279u16a 5225u16a 884cu16a 653fu16a 5340u16a 8a34u16a 9673u16a 570bu16a 6a19u16a	[2020] HKCFI 2859	Hong Kong Court of First Instance	Hong Kong	20 Aug 2020	HKLII
Lee Chu Ming, Martin v a Permanent Magistrate, Eastern Magistracy	[2020] HKCFI 2028; [2020] 5 HKC 292	Hong Kong Court of First Instance	Hong Kong	20 Aug 2020	HKLII	2
9999u16a 6e2fu16a 7279u16a 5225u16a 884cu16a 653fu16a 5340u16a v CKC	[2020] HKCFI 2584; [2021] 3 HKLRD 263; [2021] 1 HKC 697	Hong Kong Court of First Instance	Hong Kong	30 Jul 2020	HKLII	1
9999u16a 6e2fu16a 7279u16a 5225u16a 884cu16a 653fu16a 5340u16a 8a34u16a 675cu16a 9293u16a 73c0u16a	[2020] HKCA 120	Hong Kong Court of Appeal	Hong Kong	2 Apr 2020	HKLII
[2020] Hkcfi 1447 (19 March 2020)	[2020] HKCFI 1447	Hong Kong Court of First Instance	Hong Kong	19 Mar 2020	HKLII
Defendants Herein) v Cheng Kwong Fat	[2020] HKCFI 486; [2020] 2 HKLRD 307	Hong Kong Court of First Instance	Hong Kong	19 Mar 2020	HKLII	2
[2019] HKCFI 5187 (17 December 2019)	[2019] HKCFI 5187	Hong Kong Court of First Instance	Hong Kong	17 Dec 2019	HKLII
K " v Commissioner of Police	[2019] HKCFI 3048; [2020] 1 HKLRD 606	Hong Kong Court of First Instance	Hong Kong	17 Dec 2019	HKLII	2
[2019] HKCFI 4938 (18 November 2019)	[2019] HKCFI 4938	Hong Kong Court of First Instance	Hong Kong	18 Nov 2019	HKLII
[2019] HKCFI 4939 (18 November 2019)	[2019] HKCFI 4939	Hong Kong Court of First Instance	Hong Kong	18 Nov 2019	HKLII
[2019] HKCFI 2140 (18 November 2019)	[2019] HKCFI 2140	Hong Kong Court of First Instance	Hong Kong	18 Nov 2019	HKLII
[2019] HKCFI 2139 (18 November 2019)	[2019] HKCFI 2139	Hong Kong Court of First Instance	Hong Kong	18 Nov 2019	HKLII
[2019] HKCFI 4505 (13 September 2019)	[2019] HKCFI 4505	Hong Kong Court of First Instance	Hong Kong	13 Sep 2019	HKLII
9999u16a 6e2fu16a 7279u16a 5225u16a 884cu16a 653fu16a 5340u16a 8a34u16a 694au16a 5fd7u16a 91d7u16a 53cau16a 53e6u16a 4e00u16a 4ebau16a	[2019] HKCFI 966	Hong Kong Court of First Instance	Hong Kong	30 May 2019	HKLII
[2019] Hkcfi 3784 (30 May 2019)	[2019] HKCFI 3784	Hong Kong Court of First Instance	Hong Kong	30 May 2019	HKLII
C H, Suing by C K Y N, His Mother and Next Friend v W K Y P	[2019] HKFC 79; [2019] 2 HKLRD 850	Hong Kong Family Court	Hong Kong	27 Mar 2019	HKLII	2
Re Faruk MD	[2019] HKCA 108	Hong Kong Court of Appeal	Hong Kong	1 Feb 2019	HKLII
[2019] HKCFI 228 (1 February 2019)	[2019] HKCFI 228	Hong Kong Court of First Instance	Hong Kong	1 Feb 2019	HKLII
Secretary for Justice v Hong Dau Construction Co Ltd	[2019] HKCFI 231	Hong Kong Court of First Instance	Hong Kong	1 Feb 2019	HKLII
Q v Commissioner of Registration	[2019] HKCFI 295; [2019] 1 HKLRD 1244	Hong Kong Court of First Instance	Hong Kong	1 Feb 2019	HKLII	9
[2019] HKCFI 3042 (1 February 2019)	[2019] HKCFI 3042	Hong Kong Court of First Instance	Hong Kong	1 Feb 2019	HKLII
éº¥æ¾ å · ¨ é¦æ ¯ç¹å¥ æ ¿å	[2019] HKCFI 3044	Hong Kong Court of First Instance	Hong Kong	1 Feb 2019	HKLII
9999u16a 6e2fu16a 7279u16a 5225u16a 884cu16a 653fu16a 5340u16a 8a34u16a 5433u16a 6587u16a 9060u16a	[2019] HKCFI 3043	Hong Kong Court of First Instance	Hong Kong	1 Feb 2019	HKLII
[2018] Hkcfi 1048 (8 June 2018)	[2018] HKCFI 1048	Hong Kong Court of First Instance	Hong Kong	8 Jun 2018	HKLII
9999u16a 6e2fu16a 7279u16a 5225u16a 884cu16a 653fu16a 5340u16a 8a34u16a 9673u16a 923au16a 9e9fu16a	[2017] HKCFI 1589	Hong Kong Court of First Instance	Hong Kong	8 Dec 2017	HKLII
Tang Hanbo v the Securities and Futures Commission	[2017] HKCFI 2194; [2018] 1 HKLRD 272	Hong Kong Court of First Instance	Hong Kong	8 Dec 2017	HKLII
Sham Wing Kan v Commissioner of Police	[2017] HKCFI 1899; (2017) 6 HKC 265; [2017] 5 HKLRD 589	Hong Kong Court of First Instance	Hong Kong	27 Oct 2017	HKLII	8
[2017] Hkcfi 1397 (27 October 2017)	[2017] HKCFI 1397	Hong Kong Court of First Instance	Hong Kong	27 Oct 2017	HKLII
Hksar v McCall Howard Kenneth	[2017] HKCFI 2428; [2018] 3 HKC 61	Hong Kong Court of First Instance	Hong Kong	25 Sep 2017	HKLII
9999u16a 6e2fu16a 7279u16a 5225u16a 884cu16a 653fu16a 5340u16a 8a34u16a 5f35u16a 5049u16a 6176u16a	[2017] HKCFI 1231	Hong Kong Court of First Instance	Hong Kong	25 Sep 2017	HKLII
å»º æ§ æ é å å å å ¦å ºº å é¦æ ¯æµ·é é é ·å å ¦ ºº	[2017] HKCA 258	Hong Kong Court of Appeal	Hong Kong	23 Jun 2017	HKLII
å»º æ§ æ é å å å å ¦ ¹ ºº å é¦æ ¯æµ·é é é ·å å ¦ ºº	[2017] HKCA 261	Hong Kong Court of Appeal	Hong Kong	23 Jun 2017	HKLII
[2017] HKLdT 33 (22 June 2017)	[2017] HKLdT 33	Hong Kong Lands Tribunal	Hong Kong	22 Jun 2017	HKLII
é¦æ ¯æµ·æ ²å éæ æ é å å v. é é ¯	[2017] HKLdT 71	Hong Kong Lands Tribunal	Hong Kong	22 Jun 2017	HKLII
Ybl v LWC	[2016] HKCA 629; [2017] 1 HKC 555; [2017] 1 HKLRD 823	Hong Kong Court of Appeal	Hong Kong	30 Dec 2016	HKLII	18
9999u16a 6e2fu16a 7279u16a 5225u16a 884cu16a 653fu16a 5340u16a 8a34u16a 6c5fu16a 53cbu16a 660eu16a	[2016] HKCA 609	Hong Kong Court of Appeal	Hong Kong	30 Dec 2016	HKLII
Keen Lloyd Holdings Ltd v Commissioner of Customs and Excise	[2016] HKCA 417	Hong Kong Court of Appeal	Hong Kong	13 Sep 2016	HKLII
Keen Lloyd Holdings Ltd v Commissioner of Customs and Excise	[2016] HKCA 579	Hong Kong Court of Appeal	Hong Kong	22 Apr 2016	HKLII
Keen Lloyd Holdings Ltd v Commissioner of Customs and Excise	[2015] HKCFI 745	Hong Kong Court of First Instance	Hong Kong	11 May 2015	HKLII	2
Keen Lloyd Holdings Ltd v Commissioner of Customs and Excise	[2015] HKCFI 594	Hong Kong Court of First Instance	Hong Kong	16 Apr 2015	HKLII	2
Keen Lloyd Holdings Ltd v Commissioner of Customs and Excise	[2015] HKCFI 593	Hong Kong Court of First Instance	Hong Kong	16 Apr 2015	HKLII	3
Keen Lloyd Holdings Ltd v Commissioner of Customs and Excise	[2014] HKCFI 2304	Hong Kong Court of First Instance	Hong Kong	23 Dec 2014	HKLII	4

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
R (Miranda) v Secretary of State for the Home Department	[2016] EWCA Civ 6; [2016] 1 WLR 1505	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	19 Jan 2016	BAILII	18
R (oao) Pearce v Commissioner of Police of the Metropolis	[2013] EWCA Civ 866	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 Jul 2013	BAILII	7
TVB v Communications Authority	[2013] 5 HKC 593		Hong Kong	circa 2013		21
ATV v Chief Executive in Council	[2012] 3 HKLRD 1		Hong Kong	circa 2012		12
Chan Mei Yu Paddy v Secretary for Justice (No 2)	[2012] 3 HKLRD 65; [2012] 4 HKC 341		Hong Kong	circa 2012		22
Philip KH Wong, Kennedy YH Wong & Co v Commissioner of ICAC (No 2)	[2009] 5 HKLRD 379; [2009] 5 HKC 335		Hong Kong	circa 2009		34
R (on the application of Shrewsbury and Atcham Borough Council) v Secretary of State for Communities and Local Government	[2008] EWCA Civ 148; [2008] 3 All ER 548; [2008] All ER (D) 25	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	4 Mar 2008	BAILII	36
P v Commissioner of ICAC	(2007) 10 HKCFAR 293		Hong Kong	circa 2007		33
Capital Rich Development Ltd v Town Planning Board	[2007] 2 HKLRD 155; [2007] 2 HKC 542		Hong Kong	circa 2007		50
R (Laporte) v Chief Constable of Gloucestershire Constabulary	[2006] UKHL 55; [2007] 2 AC 105; [2007] 2 All ER 529; [2007] 2 WLR 46; (2006) 22 BHRC 38; [2006] All ER (D) 172	House of Lords	United Kingdom	13 Nov 2006	BAILII	80
HKSAR v Lam Kwong Wai	[2006] HKCFA 84; (2006) 9 HKCFAR 574; [2006] 3 HKLRD 808	Hong Kong Court of Final Appeal	Hong Kong	31 Aug 2006	HKLII	207
Hksar v Chan Kau Tai	[2006] HKCA 669; [2006] 1 HKLRD 400	Hong Kong Court of Appeal	Hong Kong	26 Jan 2006	HKLII	36
So Wing Keung v Sing Tao	[2005] 2 HKLRD 11		Hong Kong	circa 2005		58
Ghaidan v Godin-Mendoza	[2004] UKHL 30; [2004] 2 AC 557; [2004] 3 All ER 411; 16 BHRC 671; [2004] UKHRR 827; [2004] Fam Law 641; [2004] 3 WLR 113; [2004] 2 P & CR DG17	House of Lords	United Kingdom	21 Jun 2004	BAILII	591
Sheldrake v DPP; Attorney General's Reference (No 4 of 2002)	[2004] UKHL 43; [2005] 1 AC 264; [2005] 1 All ER 237; [2004] 3 WLR 976; [2005] RTR 13; (2004) 168 JP 669; (2004) 17 BHRC 339; [2004] All ER (D) 169	House of Lords	United Kingdom	circa 2004	BAILII	139
Hksar v Lee Ming Tee	[2003] HKCFA 34; (2003) 6 HKCFAR 336; [2004] 1 HKLRD 513	Hong Kong Court of Final Appeal	Hong Kong	11 Aug 2003	HKLII	164
Lau Cheong v Hksar	[2002] HKCFA 46; [2002] 3 HKC 146; (2002) 5 HKCFAR 415; [2002] 2 HKLRD 612	Hong Kong Court of Final Appeal	Hong Kong	16 Jul 2002	HKLII	86
R (Rottman) v Commissioner of Police of the Metropolis	[2002] UKHL 20; [2002] 2 AC 692; [2002] 2 All ER 838; (2002) 12 BHRC 329; [2002] 1 WLR 2438; [2002] All ER (D) 238; [2002] HRLR 32; [2002] ACD 69; [2002] CPLR 385	House of Lords	United Kingdom	circa 2002	BAILII	37
R v Lambert	[2001] EWHC 719	High Court of England and Wales	United Kingdom - England and Wales	circa 2001	BAILII
Re Kelly and Shiels	[2001] NI 103		United Kingdom - Northern Ireland	circa 2001	LexisNexis	3
Apple Daily Ltd v Commissioner of the ICAC	[2000] 1 HKLRD 595		Hong Kong	circa 2000		15
Camenzind v Switzerland	(1999) 28 EHRR 458	European Court of Human Rights	Europe	circa 1999		12
Southwark Crown Court, Ex Parte Bowles, R v	[1998] UKHL 16; [1998] AC 641; [1998] 2 All ER 193; [1998] 2 WLR 715; [1999] Crim LR 220	House of Lords	United Kingdom	2 Apr 1998	BAILII	26
Attorney General of Jamaica v Williams	[1998] AC 351		United Kingdom	circa 1998	LexisNexis / Westlaw	37
Applebee	(1995) 79 A Crim R 554		Australia	circa 1995	Legal Online / Westlaw	28
Coco v R	[1994] HCA 15; (1994) 179 CLR 427; (1994) 120 ALR 415; 72 A Crim R 32; (1994) 68 ALJR 401; [1994] Aust Torts Reports 81-270	High Court of Australia	Australia - Commonwealth	13 Apr 1994	AustLII	972
R v Yu Yem Kin	(1994) 4 HKPLR 75		Hong Kong	circa 1994		12
Funke v France	[1993] ECHR 7; (1993) 16 EHRR 297; [1993] 1 CMLR 897	European Court of Human Rights	Europe	25 Feb 1993	BAILII	68
In re Lee Kwok-hung	[1993] 2 HKLR 51		Hong Kong	circa 1993	Westlaw	9
R v Grant	[1993] 3 RCS 223	Supreme Court of Canada	Canada	circa 1993		3
Attorney-General (Hong Kong) v Lee Kwong-kut & Lo Chak-man	[1993] AC 951; [1993] 3 All ER 939; [1993] 3 WLR 329		United Kingdom	circa 1993	LexisNexis / Westlaw	120
Marcel v Commissioner of Police of the Metropolis	[1992] Ch 225; [1992] 2 WLR 50	Court of Chancery	United Kingdom	circa 1992	LexisNexis / Westlaw	107
R v Crown Court at Southwark; Ex parte Customs & Excise Commissioners	[1990] 1 QB 650; [1989] 3 All ER 673; [1989] 3 WLR 1054		United Kingdom	circa 1989	LexisNexis / Westlaw	6
R v Lewisham London Borough Council; Ex parte Shell UK Ltd	[1988] 1 All ER 938		United Kingdom	circa 1988	LexisNexis	28
Gregory Michael Hall v Commissioner of ICAC	[1987] HKLR 210		Hong Kong	circa 1987	Westlaw	10
R v Hamill	[1987] 1 RCS 301	Supreme Court of Canada	Canada	circa 1987		3
R v Inner London Education Authority; Ex parte Westminster Council	[1986] 1 All ER 19; [1986] 1 WLR 28		United Kingdom	circa 1986	LexisNexis	43
R v Broadcasting Complaints Commission; Ex parte Owen	[1985] QB 1153; [1985] 2 All ER 522; [1985] 2 WLR 1025		United Kingdom	circa 1985	LexisNexis / Westlaw	41
Hunter v Southam Inc	(1984) 11 DLR (4th) 641; (1984) 41 CR (3d) 97; 14 CCC (3d) 97; [1984] 2 SCR 145; 2 CPR (3d) 1; (1984) 6 WWR 577; 84 DTC 6467	Supreme Court of Canada	Canada	17 Sep 1984	Supreme Court of Canada	158
R v Rochdale Metropolitan Borough Council; Ex parte Cromer Ring Mill Ltd	[1982] 3 All ER 761; [1982] RVR 113		United Kingdom	circa 1982	LexisNexis	38
Inland Revenue Commissioners v Rossminster Ltd	[1979] UKHL 5; [1980] AC 952; [1980] 1 All ER 80; [1980] 2 WLR 1	House of Lords	United Kingdom	13 Dec 1979	BAILII	322
Attorney General v Ocean Timber Transportation Ltd	[1979] HKLR 298		Hong Kong	circa 1979	Westlaw	14
Katz v United States	389 US 347; 19 L Ed 576; 19 L Ed 2d 576; 88 SCt 507; 364 P 754; 57 Idaho 58	United States Supreme Court	United States	18 Dec 1967	WorldLII	1592
Hanks v Minister of Housing and Local Government	[1963] 1 QB 999		United Kingdom	circa 1963	LexisNexis / Westlaw	45
Thompson v Randwick Corporation	[1950] HCA 33; (1950) 81 CLR 87	High Court of Australia	Australia - Commonwealth	9 Sep 1950	AustLII	170
Entick v Carrington	(1765) 2 Wils KB 275	King's Bench	United Kingdom	circa 1765		52
17 LN 294	17 LN 294		Pakistan	circa 2002		3

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