Hurley v Collector of Customs [2022] FCAFC 92

Federal Court of Australia Hurley v Collector of Customs [2022] FCAFC 92 Appeal from: Hurley and Collector of Customs [2021] AATA 3381

File number: WAD 233 of 2021

Judgment of: MOSHINSKY, BANKS-SMITH AND COLVIN JJ

Date of judgment: 24 May 2022

Catchwords: TAXATION – customs duty – where the Collector of Customs served a demand for payment on the applicant under s 35A of the Customs Act 1901 (Cth) – where the relevant goods (alcoholic beverages) were the subject of a periodic settlement permission under which the goods could be delivered into home consumption without being entered for that purpose – where the duty was not payable before or at the time when the goods were delivered into home consumption – where the duty was payable on the next business day after the end of each seven-day settlement period – where the duty on the goods was not paid when due – whether the applicant "[failed] to keep [the] goods safely" within the meaning of s 35A

Legislation: Acts Interpretation Act 1901 (Cth), s 15AA Administrative Appeals Tribunal Act 1975 (Cth), s 44 Customs Act 1901 (Cth), ss 30, 33, 35A, 36, 42, 68, 69, 70, 79, 90, 99 Excise Act 1901 (Cth), ss 58, 60, 61C Customs Regulations 2015 (Cth)

Cases cited: Caltex Australia Petroleum Pty Ltd v Federal Commissioner of Taxation (2008) 173 FCR 359 Certain Lloyd's Underwriters v Cross (2012) 248 CLR 378 Collector of Customs (NSW) v Southern Shipping Co Ltd (1962) 107 CLR 279 Comptroller-General of Customs v Zappia (2018) 265 CLR 416 Federal Commissioner of Taxation v Consolidated Media Holdings Ltd (2012) 250 CLR 503 Sidebottom v Giuliano (2000) 98 FCR 579 Stevens v Kabushiki Kaisha Sony Computer Entertainment (2005) 224 CLR 193 SZTAL v Minister for Immigration and Border Protection (2017) 262 CLR 362