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[2010] FCA 320
Federal Court of Australia
2010-04-01
Streeton J
Original judgment source is linked above.
Section 153 applied at the date when the goods were stolen from Coynes Warehouse in July 2008. It was repealed and s 165 was introduced in August 2008.
"Importer" was defined to include an owner.
[106]
Section 21 provided: (1) Duties of Customs are imposed, in accordance with this Act, on: (a) goods imported into Australia on or after the commencement day; and (b) goods: (i) imported into Australia before the commencement day; and (ii) entered, or again entered, for home consumption on or after the commencement day.
In William v Chambers and Co Pty Ltd, paint was consigned by ship to a consignee in Sydney. On arrival in another Australian port, the consignee's agent arranged with the ship's captain for the paint to be used on the ship. No duty was paid. The High Court observed that s 68 provided that all imported goods should be entered for home consumption, warehousing or transhipment. The paint was "imported goods because on arrival in Australia the carriage was ended and the continuity had broken." The ship's captain was transformed from a carrier to a proprietor [per Knox CJ]. Nevertheless, the High Court upheld the dismissal of a charge of evasion of duty.
Defined in s 284 of the Customs Consolidation Act 1876 to include and apply to "any owner or other person for the time being possessed of or beneficially interested in any goods at and from the time of importation"
were, respectively, a corporate distributor of petroleum products, the corporate owner of a storage depot, a corporate tanker operator and some of their directors
Pearce
Coynes Freight Management Group Pty Ltd
(2006) 155 FCR 208
(2001) 52 NSWLR 458
(2000) 158 FLR 213
(1962) 107 CLR 279
(1998) 192 CLR 285
(2008) 169 FCR 320
(1996) 68 FCR 301
(2001) 204 CLR 290
(2001) 115 FCR 205
(2004) 141 FCR 165
(1999) 149 FLR 334
(2000) 98 FCR 579
(2002) 123 FCR 594
(1926) 38 CLR 131
(1938) 60 CLR 97
(1937) 11 ALJR 238
(1937) 60 CLR 97