Clause 26

For the purposes of tax relief in relation to an export enterprise, the Comptroller may take cognizance that any export product or export produce have been duly exported when such export has been made under and in accordance with the provisions of the Registration of Imports and Exports Ordinance (Cap. 261), the Control of Imports and Exports Ordinance (Cap. 214) or the Customs Ordinance, 1960 (Ord. 44 of 1960), or any regulations made thereunder, as the case may be, but if in the course of the export of such product or produce the Comptroller is satisfied that a breach of the provisions of this Act, or any regulations made thereunder has been committed, he may refuse to take cognizance of the export of such product or produce and refuse a claim for tax relief in respect of such export.