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 I agree. MORRISH ALEXANDER BESLEY (THE COMPTROLLER-GENERAL OF CUSTOMS) V.W. AUTOM@TIVE INDUSTRIES (AUSTRALIA) PTY LTD JUDGMENT STEPHEN J. (ORAL) MORRISH_ ALEXANDER BESLEY (THE COMPTROLLER-GENERAL OF CUSTOMS) V.W. AUTOMOTIVE INDUSTRIES (AUSTRALIA) PTY LTD I agree. MORRISH ALEXANDER BESLEY (THE COMPTROLLER-GENERAL OF CUSTOMS) V._W. AUTOM@TIVE INDUSTRIES (AUSTRALIA) PTY LTD JUDGMENT CORAL) JACOBS J. MORRISH_ ALEXANDER BESLEY (THE COMPTROLLER-GENERAL OF CUSTOMS) V.W. AUTOMOTIVE INDUSTRIES (AUSTRALIA) PTY LTD I agree. MORRISH ALEXANDER BESLEY (THE COMPTROLLER-GENERAL OF CUSTOMS) V.W. AUTOMOTIVE INDUSTRIES (AUSTRALIA) PTY. LTD. JUDGMENT (Oral) AICKIN J. MORRISH ALEXANDER BESLEY (THE COMPTROLLER-GENERAL OF CUSTOMS) V.W. AUTOMOTIVE INDUSTRIES (AUSTRALIA) PTY. LTD. I agree. a . IN THE HIGH COURT OF AUSTRALIA seeeeaeseenes -LN...THE..MATTER..OF...AN..APPLICAITO? FOR A WRIT OF MANDAMUS AGAINST MORRISH ALEXANDER BESLEY (THE COMPTROLLER-GENERAL OF CUSTOMS? EX PARTE: V.W. AUTOMOTIVE INDUSTRIES (AUSTRALIA) PTY LTD REASONS FOR JUDGMENT TVNIOING Judgment delivered at.......... MELBOURNE. ON. LHURSDAY-..+00024-TH.-REBRUARY-5-19-7-7- net RM74/30574