HER MAJESTY THE QUEEN AND THE HONOURABLE NORMAN HENRY DENHAM HENTY AND THE MINISTER OF STATE FOR CUSTOMS AND EXCISE FOR THE COMMONWEALTH OF AUSTRALIA V. HANIMEX PTY LIMITED AND JOHN DIETER HANNES AND JOHN STEPHEN HOWIE

IN THE HIGH COURT OF AUSTRALIA

ORIGINAL

HER MAJESTY THE.

QUEEN AND THE HENRY DENHAM HENTY AND THE MINISTER OF STATE FOR CUSTOME AND EXCISE FOR THE COMMONWEALTH OF

AUSTRALIA

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HANIMEX..PTY..LIMITED..AND..JOHN..DIETER HANNES AND JOHN STEPHEN HOWIE

REASONS FOR JUDGMENT

ORIGINAL

Judgment delivered at_SYDNEY on. FRIDAY,,..22nd. FEBRUARY.1963.

WM. Hovston, Gort, Print, Melb,

HER MAJESTY THE QUEEN AND THE HONOURABLE NORMAN HENRY DENHAM HENTY AND THE MINISTER OF STATE FOR CUSTOMS AND EXCISE FOR THE ~~ COMMONWEALTH OF AUSTRALTA

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HANIMEX PTY. LIMITED AND JOHN DIETER HANNES ND JOHN STEPHEN HOWLE

ORDER

Declare that the defendants and each of them were guilty on each of the eight occasions specified in the First Schedule to the statement of claim of an offence against s. 234(d) of the Customs Act in that upon the dates respectively specified in Column 10 of the said sehedule they made the entries therein specified which entries were respectively false in the particular that the country of origin of the subject goods was falsely stated.

Further declare that each such offence was committed with an intent to defraud the revenue.

Order that in respect of each such offence the defendant company pay to the Minister of State for Customs and Excise of the Commonwealth of Australia a penalty in the sum of £300 and that the defendants John Dieter Hannes and John Stephen Howie each pay to the said Minister in respect of each such offence a penalty in the sum of £50.

Declare that the defendants and each of them were guilty on each of the six occasions specified in the Second Schedule to the statement of claim and identified by the letters "A", "E", "FPF", "Gt, "HY, and "J" of an offence against s. 234(d) of the Customs Act in that upon the dates specified in Column 13 of the said schedule they and each of them made the entries therein specified which entries were respectively false in the particular that the value for duty of the subject goods was falsely stated.