Collector of Customs v Wallace Laboratories Pty Ltd [2002] FCA 659

FEDERAL COURT OF AUSTRALIA

Collector of Customs v Wallace Laboratories Pty Ltd [2002] FCA 659

CUSTOMS & EXCISE – admissibility of evidence – form of pleadings. Excise Act 1901 (Cth)

Avon Downs Pty Ltd v Federal Commissioner of Taxation (1949) 78 CLR 353 cited Collector of Customs (Vict.) v Wilh Wilhelmsen Agency Pty Ltd (1956) 102 CLR 147 applied Collector of Customs (NSW) v Southern Shipping (1962) 107 CLR 279 applied Federal Commissioner of Taxation v Bayley (1952) 86 CLR 507 cited Federal Commissioner of Taxation v Brian Hatch Timber Co (Sales) Pty Ltd (1972) 128 CLR 29 cited MIMA v Wu Shan Liang (1996) 185 CLR 2 cited Sidebottom v Giuliano (2000) 98 FCR 579 cited Macquarie Dictionary COLLECTOR OF CUSTOMS V WALLACE LABORATORIES PTY LIMITED NO. N 320 OF 2001 BEAUMONT J 30 MAY 2002 SYDNEY

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY N 320 OF 2001

BETWEEN: COLLECTOR OF CUSTOMS

APPLICANT

AND: WALLACE LABORATORIES PTY LIMITED

RESPONDENT

JUDGE: BEAUMONT J

DATE OF ORDER: 30 MAY 2002

WHERE MADE: SYDNEY

THE COURT ORDERS THAT: 1. The proceedings be stood over to a directions hearing at a date to be fixed. 2. Costs to date reserved. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY N 320 OF 2001

BETWEEN: COLLECTOR OF CUSTOMS

APPLICANT

AND: WALLACE LABORATORIES PTY LIMITED

RESPONDENT

JUDGE: BEAUMONT J

DATE: 30 MAY 2002

PLACE: SYDNEY

REASONS FOR INTERLOCUTORY JUDGMENT (ON OBJECTION TO ADMISSION INTO EVIDENCE OF AFFIDAVIT OF G. B. SHEWAN SWORN 30 NOVEMBER 2001 ("MFI 6"))

BEAUMONT J:

INTRODUCTION 1 By his Further Amended Statement of Claim, dated 25 March 2002, the applicant, the Collector of Customs ("the Collector"), sued the respondent, Wallace Laboratories Pty Limited ("Wallace"), on two causes of action under s 60 of the Excise Act 1901 (Cth) ("the Act"). During the course of the final hearing of the proceeding, Wallace sought to read Mr Shewan's affidavit. The Collector has objected, on relevance, to its reception into evidence. The Collector has further submitted, in the alternative, that, relevance apart, the evidence was also bad in form. At this stage, I have heard argument, and reserved, on the relevance point, one of law, only. 2 In order to understand the nature of the Collector's objection, it will be necessary to explain the relevant legislative scheme, and the issues disclosed by the pleadings.