Japanese Occupation of North Borneo, 1943, "Liquidation of Empire" German War-time propaganda issue, ½d to 3d complete (Singer 7-12), each fresh and "used", Very Fine, scarce as a complete set.
Estimate HK$ 1,400 - 1,800. Est. HK$1,400-1,800 (Image1)

Est. HK$1,400-1,800

Japanese Occupation of North Borneo, 1942, First Issue with violet single-line handstamps, 1¢ to $5 (Scott N1-N15. SG J1-15), an absolutely exquisite set, truly remarkable as regards quality, Extremely Fine, a true connoisseur set.
Scott $4,855 (HK$ 38,230). SG £4,690 (HK$ 47,680).
Estimate HK$ 8,000 - 12,000. Est. HK$8,000-12,000 (Image1)

Est. HK$8,000-12,000

Japanese Occupation of North Borneo, 1944, Three-line overprints, 1¢ to $1 complete (Scott N16-N28. SG J20-32), fresh and near-pristine, o.g., very lightly hinged, Very Fine+, a splendid set.
Scott $437 (HK$ 3,440). SG £325 (HK$ 3,300).
Estimate HK$ 1,000 - 1,400. Est. HK$1,000-1,400 (Image1)

Est. HK$1,000-1,400

Japanese Occupation of North Borneo, 1944, First Issue, 10¢ olive green & violet, three-line handstamp with double black single-line surcharge variety (Scott N22a var. SG J26b var), a rare and striking variety with the basic single-line handstamp showing pronounced double overprint variety, o.g., lightly hinged, Very Fine, choice, unlisted.
Scott $425+ (HK$ 3,350).
Estimate HK$ 1,200 - 1,600. Est. HK$1,200-1,600 (Image1)

Est. HK$1,200-1,600

Japanese Occupation of North Borneo, 1944, $2 on 1¢ green & red brown, with three-line handstamp (Scott N30. SG J33), handstamp on violet single-line overprinted First Issue; a superb, well-centered example with excellent colors; some very slightly dryish gum as usually encountered, which is quite minor and in no way detracts, Very Fine and choice, rare, signed JR Hughes.
Scott $7,500 (HK$ 59,060). SG £6,000 (HK$ 60,990).
Estimate HK$ 10,000 - 15,000. Est. HK$10,000-15,000 (Image1)

Est. HK$10,000-15,000

Japanese Occupation of North Borneo, 1944, $5 on $1 brown & carmine, with three-line handstamp (Scott N31. SG J34), an absolutely immaculate example of this rarity, fresh with excellent colors and centering, full clean original gum which is lightly hinged, Very Fine, a gem, signed Rowell and JR Hughes.
Scott $7,000 (HK$ 55,120). SG £5,000 (HK$ 50,830).
Estimate HK$ 8,000 - 12,000. Est. HK$8,000-12,000 (Image1)

Est. HK$8,000-12,000

Japanese Occupation of North Borneo, 1943, 4¢ Mt. Kinabalu and 8¢ Boat & Traveler's Palm, specialized group (Scott N32-N33. SG J18-19), lovely, scarce group of eight items comprising the issued set, plus imperforate Trial Color Proofs for each value in red, blue and claret; issued stamps o.g., proofs without gum as issued, Very Fine.
Estimate HK$ 1,800 - 2,200. Est. HK$1,800-2,200 (Image1)

Est. HK$1,800-2,200

Japanese Occupation of North Borneo, 1944, Single-line overprints, 1s to 1y complete (Scott N34-N47. SG J35-48), fresh, o.g.; a few values with interleaving adhering as often encountered, Very Fine, scarce and attractive complete set.
Scott $695 (HK$ 5,470). SG £550 (HK$ 5,590).
Estimate HK$ 1,200 - 1,600. Est. HK$1,200-1,600 (Image1)

Est. HK$1,200-1,600

Japanese Occupation of North Borneo, War Tax, 1942, 2¢ purple & greenish blue, with single-line overprint (Scott N15B. SG J17), pristine mint, Very Fine, a gem.
Scott $1,900 (HK$ 14,960). SG £2,000 (HK$ 20,330).
Estimate HK$ 4,000 - 4,600. Est. HK$4,000-4,600 (Image1)

Est. HK$4,000-4,600

Japanese Occupation of North Borneo, War Tax, 1942, 1¢ green & red brown, with single-line overprint (Scott N15A. SG J16), a simply flawless, Post Office fresh example of this difficult issue, o.g., never hinged, Very Fine, choice, signed Rowell.
Scott $750 (HK$ 5,910). SG £700 (HK$ 7,120).
Estimate HK$ 1,600 - 2,000. Est. HK$1,600-2,000 (Image1)

Est. HK$1,600-2,000

Japanese Occupation of North Borneo, Revenue, 1943, scarce group (Tan NJR1-2, NJR3, NJR4-7 plus unlisted), comprising 50¢ and $1 perfined "Revenue" issues, plus 1¢ green & brown War Tax issue with handstamp of three Chinese characters and 2¢ to 8¢ set of four with three-character overprints and bars; also included are two completely unlisted items (MSB or Singer) comprising 10¢ and 25¢ First Issues with single-line handstamp and perfins, o.g., Very Fine, nine scarce items in all.
Estimate HK$ 2,000 - 2,600. Est. HK$2,000-2,600 (Image1)

Est. HK$2,000-2,600