LAU DIK SANG V. COMMISSIONER OF CUSTOMS AND EXCISE AND ANOTHER

[2026] HKCA 306 Court of Appeal 26 February 2026 • CACV36/2026 • 13 min read

4 cases cited (0 SG, 4 foreign)

Practice Areas

Basic Law Rules of the High Court Trade Descriptions Ordinance

Judges (2)

Chow Coram Kwan Coram

Parties (3)

Commissioner of Customs and Excise Putative Respondent Secretary for Justice Putative Respondent Lau Dik Sang Applicant

Summary

Lau Dik Sang appealed against the Commissioner of Customs and Excise in proceedings relating to customs or excise duties. The Court of Appeal considered the appeal with judgment delivered on 26 February 2026.

Statutes Cited

Basic Law

Art 25

Rules of the High Court (Cap 4A)

Trade Descriptions Ordinance

s 17(2)

Cases Cited (4)

HK (4)

[2008] 4 HKLRD 529 [2018] 1 HKLRD 523 [2021] HKCFI 1397 [2025] HKCFI 6382

Judgment

Read the full judgment on the official Hong Kong Courts portal.

Read on HKLII

Source: HKLII ([2026] HKCA 306)