Wilson v Chambers and Company Pty Ltd [1926] HCA 15

fate Woy = og GlbrichvR "Appl vod are v ute v CBE 1998) 103 Og Wena ie sd) Tes ALK 33>

38 C.L.R.] OF AUSTRALIA. 131

(HIGH COURT OF AUSTRALIA.]

WILSON. - PS . fs i ; y APPELLANT ; Inrormant,

AND

CHAMBERS AND COMPANY PROPRIETARY }

LIMITED... . ' je RESPONDENT, DEFENDANT, AND LAWRENCE CHAMBERS. . . . . ResponpeEnt, ; DEFENDANT, > AND WILLIAM CHAMBERS. Sxl sc) "a Resronpenr. DrrENDANT,

ON APPEAL FROM A COURT OF PETTY SESSIONS OF NEW SOUTH WALES.

Customs Duties—Offence—Entry of imported goods—When duty to enter arises— 44 © op A. ""Dmported," meaning of —Goods brought in ship into port—Goods not landed but 995.1996, taken away in ship—Evasion of payment of duty—* Evade," meaning of— Failure to pay—Interfering with goods subject to control of Customs—* Interfere," Sxpurr, meaning of—Physical dealing with goods—Intention to defraud revenue—Oustoms Noy. 17, 18 Act 1901-1920 (No. 6 of 1901—No. 41 of 1920), secs. 33, 68, 234, 236, 241. 1925.

A quantity of paint was shipped in England and consigned to a consignee in Mrtnourne, Sydney. The paint would have been dutiable under the Customs Tariff if June 8, 1926. imported into the Commonwealth. The ship did not go to Sydney but entered Knox 0J., another port in New South Wales. The ship was about to discharge the Tsaace, Hlegios,

paint there, and the consignee was willing to take delivery. While the Starke JJ. ship was in the port an arrangement was made between C., acting on behalf of

H.C. or A.

1925-1926, ew Witson v. CHAMBERS & Co. Pry. Lrp.

HIGH COURT [ 1925-1926.

the consignee, and the captain of the ship, whereby the paint was taken over for the use of the ship. No Customs entry was made in respect of the paint and it was not landed. By permission of the Customs officer at the port, a guarantee having been given by the captain to furnish a list of all dutiable stores consumed on the voyage to Melbourne, the next port of call, the ship left the port with the paint on board. No duty was paid in respect of any of the paint.