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http://www.hongkongvisahandbook.com - this is the factsheet on the Hong Kong Visa Final Appeal process as found in the Hong Kong Visa Handbook. On the Hong Kong Visa Handbook website you will discover every possible resource required to effectively finish a Hong Kong visa application at the Hong Kong Immigration Department
If your Reconsideration is refused, you do have to consider if the Hong Kong Immigration Department do in fact have solid grounds for denying your application. The roads get very rocky for you now, I am afraid, but there are two further avenues of appeal that you may wish to travel. These are section 53 review of the decision of a public officer - this is under the Immigration Ordinance, or very very rarely you can seek direct intervention by Chief Executive of the HKSAR.
Section 53 of the Immigration Ordinance provides for superior officer oversight of the decisions which the rank and file are making in the conduct of their duties under immigration legislation. Section 53 states that any person aggrieved by a decision, act or omission of any public officer, done or made in the exercise or performance of any powers, functions or duties under the Immigration Ordinance may by notice in writing within 14-days, object to that decision, act or omission.
This process can take up to 6 months to complete and if the person seeking review is in Hong Kong as a visitor, he will not be allowed to remain whilst the review process is pending.
If section 53 is not to be travelled, then you may seek direct intervention of the Chief Executive but only if there is a significant matter of public interest. Both are problematic.
The alternate to either section 53 or direct intervention by chief executive, you also have the option which Judicial Review of Administrative Action notwithstanding but you must instruct a solicitor and effectively take the Immigration Department to court by way judicial review.