DARCY V. LEVER BROS. PTY. LIMITED

0.19280/45

HE, Daw, Gor. Print, Melb

REASONS FOR JUDGMENT. ORIGINAL Judgment delivered at__S¥Aney. on_Thursday = 25th September 1947,

DGMENT

DARCY v. LEVER BROS. PTY. LTD. AND ANOTHER

WILLIAMS J.

The plaintiff, who is the Collector of Customs for the State of New South Wales, is suing the defendants for breach of the conditions of three bonds executed by them in connection with the from India importation of ground nut kernels, which were imported/by the Department of Import Procurement for the benefit of the defendant company. The goods arrived by three shipments in March April and October 1944, and a bond was executed in respect of each shipment. Item No. 91 A of the Schedule of Import Duties to the Customs Tariff Act 1933-1939 provides, so far as material, that nuts for the manufacture of oils as prescribed by > depart- mental by laws shall be free of import duty. The kernels were imported pursuant to by-law 1282, which provided that peanuts for use in the manufacture of oil under security might be admitted under this item on certain specified dates which included the dates of the three importations in question. The kernels | were entered as goods for home consumption by the agent of the company who signed on its behalf certain certificates. The certificate on the first import entry was as follows:- 'we hereby certify that the above mentioned Groundnut Kernels have been imported solely for the expression of oil by Lever Brothers Pty. Ltd., Balmain, and further that

the operation will be carried out in the presence of a Customs Officer".

The certificates on the second and third entries also contain. these words and in addition the words:- "ond will not be otherwise used or disposed of without the , consent of the Collector of Customs in writing". The entries therefore contain . an undertaking by the company that the kernels would be used solely for manufacture into oil, and that the operation would be carried out in the