Sternberg v The Queen [1953] HCA 15

High Court of Australia Dixon C.J. Webb and Kitto JJ. Sternberg v The Queen [1953] HCA 15

ORDER Special leave to appeal refused.

The following judgments were delivered by:—

Dixon C.J.

This case arises out of a peculiar situation. I shall not go into the facts, which have been clearly stated by Dr. Louat. It is enough to say that charges were made against Falstein under s. 234 (d) of the Customs Act 1901-1947 for that he made a false entry. He made an entry by a customs agent named Preston. Preston acted on the instructions of the applicant in this case, Sternberg. The charges against Falstein were that he made entries which were false in a particular; the particular related to the value or value for duty of the goods. Of that offence Falstein was in fact convicted; whether rightly or not is not material at the moment. Sternberg was proceeded against on informations in relation to these charges under s. 236, the charge against him being that he was concerned in the commission of the offence or offences by Falstein.

The fact was that Preston was unaware that the value or value for duty was incorrectly stated. The fact is stated to be that Falstein was also unaware that the value or value for duty was incorrectly stated. Sternberg must be taken to be aware that the value or value for duty was incorrectly stated.

In those circumstances it was argued that on the form of entry, which is in the form prescribed by the Customs Regulations and is to be found in Form 11 of those regulations, the person making the entry—that is Falstein or his agent Preston—did not commit himself to the absolute truth of the particulars stated but only to his belief that the particulars stated were correct.

That argument depends primarily on the prescribed form. Under the prescribed form, on the face of the document there are columns and blanks in which all the particulars relating to an import must be stated, the name of the ship, particulars concerning the ship, owners (which I take to be the owners of the goods although that is not clear) and the port of entry, dates, and then in relation to the goods, the number on the manifest of the ship, marks and numbers, number of packages, statistical items, description of packages and goods, tariff item, country of origin, quantity or weight, value or value for duty, gross duty, duty payable and primage if any. That entry must be presented. Upon the back of the form is a declaration and that declaration may be made by the owner of the goods or the agent. If it is made by the agent there is a space in which he is to state by whom he is duly authorized. The form says "As to the goods mentioned in this entry and herein entered, I declare: 1. That I am the owner of the goods or the agent authorised by the owner. 2. That to the best of my knowledge and belief the description and particulars of the goods as stated in this entry are true and correct in every respect. 3. That to the best of my knowledge and belief no goods are contained in any package specified in this entry other than as appears in the entry. 4. That nothing on my part or to my knowledge on the part of any person has been done, concealed or suppressed whereby His Majesty the King may be defrauded of any duty due."