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Property and Risk The property in a lot shall not pass to the buyer until they have paid the purchase price in full, but each lot is at the sole risk of the purchaser from the fall of the hammer

A number of countries have begun slapping heavy taxes on cigarettes in recent years, in a bid to discourage people from smoking

The ban came about because the products were found to be substantially different from existing tobacco products on the market as of 2007, and did not meet new regulatory requirements, the FDA said

This is in line with recommendations from the World Health Organisation, which advised governments to increase tax by 70% so that it becomes unaffordable

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