Pearce v Coynes Freight Management Group Pty Ltd

Federal Court of Australia|2010-04-01|Before: Streeton J

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 It was repealed and s 165 was introduced in August 2008.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.

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

Owner Details Owner Name Import Declaration ID The Customs Regulations 1926(Cth)

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