High Court of Australia
| C.L.R.] OF AUSTRALIA. 391
Solicitors, for appellant, Lee, Colquhoun & Bassett. H. ©. or A. Solicitor, for respondent, The Crown Solicitor of New South a Wales. SavNpERS
e SORTHISTLE.
(HIGH COURT OF AUSTRALIA.]
DONOHOE. 'i 4 is J i p . APPELLANT; AND
RITZ 5 2 A : £ . RESPONDENT.
ON APPEAL FROM THE SUPREME COURT OF NEW SOUTH WALES.
ommonivealth Customs Act (No. 6 of 1901), secs. 130, 144, 154 (a), 234 (c)--Un- H.C. oF A. true declaration—Proprietary medicine—Value for duty—" Ordinary market 1904. value in the country whence imported" —Customs Tariff (No. 14 of 1902), secs. = —— 4.5, 6—Time of imposition of uniform duties—Validation of collections under SYDNEY, tariy proposals—Bifect of retrospective legislation—Special leave to appeal— June, 13, 14, Daay. 28, 29.
On 16th October, 1901, the respondent made a declaration as to the value Gis oy of certain medicinal preparations imported by him from abroad, which were not Barton and dutiable under the then existing tariff of New South Wales, but were made °C? 7 dutiable under the Customs Tariff 1902.
On 10th November, 1903, the respondent was charged under sec. 234 of
the Customs Act, with having made an untrue statement in his declaration. It
was admitted that the statement was true in the natural and ordinary meaning of
its terms, and that it was only untrue when construed in the light of the artificial
rule laid down in sec. 144 of the Customs Act 1901, for valuing goods of that kind (a).
(q) 144. All medicinal or toilet preparations not completely manufactured but imported for completing the manufacture thereof or for the manufacture of any other article by the addition of any ingredient or by mixing such preparations or putting up or labelling the same alone or with other articles or compounds under any proprietary or trade name shall be irrespective of cost valued for duty and duty shall be paid thereon at the ordinary market value in the country whence imported of the completed preparation when put up and labelled under such proprietary or trade name less the actual cost of labour and material used or expended in Australia in completing the manufacture thereof or of putting up or belling the same. e
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