L Vogel & Son Pty Ltd v Anderson [1968] HCA 90

High Court of Australia Kitto J. Taylor, Menzies and Owen JJ. L Vogel & Son Pty Ltd v Anderson [1968] HCA 90

ORDER Declarations in accordance with pars. 1 and 2 of the prayer of the statement of claim. Order that the defendants and each of them be convicted of each of the offences charged in the statement of claim and be convicted also of having committed each such offence with intent to defraud the revenue. Order that the defendants pay to the plaintiff the penalties shown in the schedule attached to the reasons for judgment amounting in all to the sum of $157,632. Order that the defendants pay the plaintiff's costs of the action. Usual order with respect to exhibits. Stay of proceedings for fourteen days. Order not to be taken out in the meantime. Liberty to the parties to mention the matter within that time with a view to a further stay being applied for. Appeal dismissed with costs. Cross appeal dismissed. 1967, Dec. 8 Kitto J . delivered the following judgment:—

L. Vogel and Son Pty. Limited and Henry Vogel its managing director are charged with offences against the Customs Act 1901 (as amended) Cth in respect of importations of piece goods into Australia from Western Germany in fourteen ships which reported at Sydney between 21st May 1962 and 19th December 1963. In each instance but one the defendants succeeded in getting the goods through the Customs by fraudulent means upon payment of less duty than was payable upon them; and in the remaining instance they attempted to do so. The goods imported in nine of the ships were misrepresented as being entirely of cotton whereas in fact they were a mixture of cotton and synthetic fibres. As regards the goods imported in the other five ships the price at which the defendant company had bought the goods was misstated. In each instance the course followed was carefully planned and deliberately pursued with intent to defraud the revenue, the amount of duty involved amounting in all to approximately $39,000.