High Court of Australia
2\ . Gh" We 190 [1978
oe
IN THE MATTER OF AN APPLICATION FOR A
WRIT OF MANDAMUS AGAINST MORRISH ALEXANDER
BESLEY (THE COMPTROLLER-GENERAL OF CUSTOMS) :
EX PARTE V.W. AUTOMOTIVE INDUSTRIES
(AUSTRALIA) PTY. LTD.
ORDER
Order nisi made absolute.
Respondeat to pay prosecutor's costs.
JUDGMENT
ORAL
IN THE MATTER OF AN APPLICATION FOR A
WRIT OF MANDAMUS AGAINST MORRISH ALEXANDER
BESLEY (THE COMPTROLLER-GENERAL OF CUSTOMS):
EX PARTE V.W. AUTOMOTIVE INDUSTRIES
(AUSTRALIA) PTY. LTD.
BARWICK C.J.
Ye
IN THE MATTER OF AN APPLICATION FOR A
WRIT OF =MANDAMUS©:, AGAINST MORRISH
ALEXANDER BESLEY (THE COMPTROLLER-
GENERAL OF CUSTOMS): EX PARTE V. W.
AUTOMOTIVE INDUSTRIES (AUSTRALIA) PTY.
LTD.
The Court has had an opportunity to consider what has been said in this matter.
I am satisfied in this case that the amount of the duty in question was paid under a misconception of law, namely, that in accordance with law the amount of the duty was payable as demanded by the Collector. That conception of the law was a misconception. That it was a patent misconception is demonstrated by the decision of the Supreme Court of Victoria affirmed by this Court in Carmody & Anor.
v. Sarah Coventry Pty. Ltd., 48 A.L.J.R. 222.
Accordingly, the case is one in which I am of opinion that the Collector of Customs should be satisfied that the duty was paid through a patent misconception of the law. Therefore, in my opinion, the order sought should be made —- that is to say, that the Collector consider and deal with
the application according to law.
IN THE MATTER OF AN APPLICATION FOR A WRIT OF MANDAMUS AGAINST MORRISH ALEXANDER BESLEY (THE COMPTROLLER-GENERAL OF CUSTOMS) ; EX_PARTE V.W. AUTOMOTIVE INDUSTRIES (AUSTRALIA) PTY. LTD.
JUDGMENT GIBBS J. (ORAL)
IN THE MATTER OF AN APPLICATION FOR A WRIT OF MANDAMUS AGAINST MORRISH ALEXANDER BESLEY (THE COMPTROLLER-GENERAL OF CUSTOMS) ; EX PARTE V.W. AUTOMOTIVE INDUSTRIES (AUSTRALIA) PTY. LTD
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