R v Lyon [1906] HCA 17

Customs € 'Customs

770 HIGH COURT

(HIGH COURT OF AUSTRALIA.} THE KING AND

ALBERT C. LYON . A r : a . -DEFE

H.C. or A. Customs Act (No. 6 of 1901), secs. 144, 154, 234—Proprietary mediei 1906. imported in bulk for putting up under trade name—Value for dut}

—~ cost of labour and material in Australia—Conatruction, sypwey, April 3, 4, 5. Sec. 144 of the Customs Act 1901 provides that medicinal prep completely manufactured, but imported for completing the manufac Grimth ©, therecf, or for the manufacture of any other article by putting up or oGonmor 3d them under a proprietary or trade name, shall be "irrespective of cost:

for duty and duty shall be paid thereon at the ordinary market value in' country whence imported of the completed preparation when put up labelled . . . less the actual cost of labour and material used or ex] in Australia in completing the manufacture thereof or of putting labelling the same."

The defendant imported a large quantity of pills in bulk from America, the purpose of putting them up and labelling them under a proprietar trade name and selling them in Australia. He entered them for hom sumption, and valued them for duty under sec. 154 at their ordinary m value in New York in the condition in which they were imported, per cent. added. The Crown brought an action in the High Court recovery of penalties for a breach of sec. 234 of the Customs Act in h wade a false entry and an untrue statement in an entry.

Held, that the pills, being a " medicinal preparation not completely factured " within the meaning of sec. 144, should have been valued fo and duty paid thereon in the manner and at the rate prescribed b section, and, therefore, that the defendant had committed a breach 234 (d) and (e).

On the importation of dutiable goods for home consumption, their for duty must be stated and duty paid immediately upon passing tl and therefore the words "actual cost of labour and material used or'