JCT WONG & Anor v KELLY [1999] NSWCA 439

New South Wales Court of Appeal CITATION : JCT WONG & Anor v KELLY [1999] NSWCA 439 FILE NUMBER(S) : CA 40595/98 HEARING DATE(S) : 12 October 1999 JUDGMENT DATE : 6 December 1999

John Chu Ting Wong (1st Appellant) PARTIES : Rizoli Pty Limited (Second Appellant) Francis Ivor Kelly Comptroller General of Customs (Respondent) JUDGMENT OF : Mason P at 1; Meagher JA at 2; Stein JA at 3

LOWER COURT JURISDICTION : Supreme Court - Common Law Division LOWER COURT FILE NUMBER(S) : CL 12178/89 LOWER COURT JUDICIAL OFFICER : Carruthers AJ

COUNSEL : P R Graham QC/D B McGovern (Appellants) L P Robberds QC (Respondent) SOLICITORS : Bradfield & Scott (Appellants) Australian Government Solicitor (Respondent) CATCHWORDS : CUSTOMS AND EXCISE - Customs offences - importation of goods - evasion of duty - nature of proceedings - whether criminal or civil - nature of retainer of solicitor - authority to prosecute - whether owner of goods - whether documents producible only to the Collector - amended Statement of Claim - failure to strike out averments - Customs Act 1901 (Cth), ss 4, s 36(1), 153, 214 Customs Act 1901 (Cth) s 4 s 8(1)(a)(ii) s 36(1) s 153 s 233(1)(a) s 234(1)(a)(d) s 236 s 214(1) ACTS CITED : s 255(4) s 247 Evidence Act 1995 (NSW) s 86 s 138 ss 125(1)(a) 130(4)(d) and 131(2)(j) The Judiciary Act 1903 (Cth) s 79 Danish Mercantile Co Ltd v Beaumont (1951) 1 Ch 680 Briginshaw v Briginshaw (1938) 60 CLR 336 Comptroller-General of Customs v Kingswood Distillery Pty Ltd (unreported, NSW Supreme Court, 11 February 1997) Comprtoller-General of Customs v Jayakody (unreported, Supreme Court of Victoria, 9 November 1993) CASES CITED: Evans v Button (1988) 13 NSWLR 57 Forestreet Warehouse Co v Van de Linder (1919) 3 Western Weekly Reports 1056 Jack Brabham Holdings v Minister (1998) 85 ALR 640 Kelly v JRA Ltd (1990) 92 ALR 651 Pearce v Button (1985) 8 FCR 388 DECISION : Appeals dismissed with costs