Defendants failed to disclose their expenses over three years, court told A top police officer and his wife appeared in court yesterday charged with failing to disclose their living expenses to the Independent Commission Against Corruption (ICAC). Senior Superintendent Sin Kam-wah, 45, appeared in Eastern Court with his wife, Che Kwai-wing, 47, Senior Inspector Ng Po-on, 39, and his wife, Lam Chuen-ip, 42, and 41-year-old Sergeant Eddy Chan Chun-keung. All five pleaded not guilty to failing to comply with a notice issued under section 14(1) of the Prevention of Bribery Ordinance. The maximum penalty is $20,000 and one year's imprisonment. Sin, former deputy head of the Narcotics Bureau, now works in the planning and development branch at police headquarters. The court heard that the defendants failed to comply with the notice and did not disclose all the expenditure incurred by them, their spouses, their parents or their children with regard to living expenses during the three years before the date the notice was issued on September 16 last year. Government lawyer Marco Li told the court that on September 13, Deputy Judge Richard Day, of the Court of First Instance, granted an order authorising the ICAC commissioner to serve a notice requiring the five defendants to provide the information. Mr Li said the defendants had failed to make 'substantiated compliance'. He asked for the case to be adjourned because many bank and government documents had to be served. Barrister Hanif Mughal agreed and applied to extend the defendants' bail. They were each released on $5,000 bail and the case was adjourned to April 25. Sin's arrest by the ICAC last May on suspicion of accepting sex for tip-offs about vice raids led to a clash between police and the ICAC. Police Commissioner Tsang Yam-pui was angry that an officer's name was released before he had been charged.