Federal Court of Australia
FEDERAL COURT OF AUSTRALIA Pearce v Coynes Freight Management Group Pty Ltd [2010] FCA 320 Citation: Pearce v Coynes Freight Management Group Pty Ltd [2010] FCA 320
Parties: STEPHEN PEARCE (A COLLECTOR UNDER THE CUSTOMS ACT 1901) v COYNES FREIGHT MANAGEMENT GROUP PTY LTD (ACN 005 283 821)
File number: VID 687 of 2009
Judge: DODDS-STREETON J
Date of judgment: 1 April 2010
Catchwords: CUSTOMS and EXCISE – Customs duties – Where dutiable goods stolen from licensed warehouse while under control of Customs – Whether warehouse licensee "owner" of goods within definition in s 4(1) of Customs Act – Whether warehouse licensee entitled to remission of duty – Whether defences available to demand under s 35A of Customs Act available.
Legislation: Customs Act 1901 (Cth), ss 4, 35A, 68, 71A, 71BA, 79, 80, 90, 91, 92, 94, 99, 101, 153 (repealed), 163, 165, 183 Customs Regulations 1926 (Cth), r 126, r 127, r 128 Customs Tariff Act 1995 (Cth), ss 15, 16
Cases cited: The Attorney General v Ansted & Ors (1844) 152 ER 1304 Brook's Wharf and Bull Wharf Ltd v Goodman Brothers (1937) 1 KB 534 Chief Executive Officer of Customs v John Deere Ltd (2006) 155 FCR 208 Chief Executive Officer of Customs v Tony Longo Pty Ltd t/as Aquila Shoes (2001) 52 NSWLR 458 Chief Executive Officer of Customs v Tony Longo Pty Ltd t/as Aquila Shoes (2000) 158 FLR 213 Collector of Customs for the State of New South Wales v Southern Shipping Company Limited (1962) 107 CLR 279 Commonwealth of Australia v SCI Operations Pty Ltd (1998) 192 CLR 285 Drew v Dibb (2008) 169 FCR 320 Goben Pty Ltd v The Chief Executive Officer of Customs and Anor (No 2) (1996) 68 FCR 301 Malika Holdings Pty Limited v Stretton (2001) 204 CLR 290 Mistmorn Pty Ltd (in liq) and Anor v Michael Yasseen (1996) 21 ACSR 173 Moama Refinery Pty Ltd v Chief Executive Officer of Customs (2001) 115 FCR 205 Parks Holdings Pty Ltd v Chief Executive Officer of Customs (2004) 141 FCR 165 Re Prechelt (1999) 149 FLR 334 Sidebottom & Ors v Giuliano & Ors (2000) 98 FCR 579 Sidebottom & Ors v Giuliano (2002) 123 FCR 594 Wilson v Chambers & Co Pty Ltd (1926) 38 CLR 131 Wing On & Co Limited v Collector of Customs for New South Wales (1938) 60 CLR 97 Collector, Customs of (NSW) v Wing On & Co Limited (1937) 11 ALJR 238
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