Chief Executive Officer of Customs v Tony Longo Pty Ltd [2001] NSWCA 147

(2001) 161 FLR 156 Reported Decision : (2001) 184 ALR 355 52 NSWLR 458

New South Wales Court of Appeal

CITATION : Chief Executive Officer of Customs v Tony Longo Pty Ltd [2001] NSWCA 147 FILE NUMBER(S) : CA 41037/99 HEARING DATE(S) : 07/05/01 JUDGMENT DATE : 23 May 2001

PARTIES : Chief Executive Officer of Customs (Appellant) Tony Longo Pty Ltd trading as Aquila Shoes (Respondent) JUDGMENT OF : Mason P at 1; Heydon JA at 2; Rolfe AJA at 121

LOWER COURT JURISDICTION : Supreme Court LOWER COURT CL 11069/98 FILE NUMBER(S) : LOWER COURT Adams J JUDICIAL OFFICER :

COUNSEL : Mr A Robertson SC/Dr A Gelbart (Appellant) Mr S J Gageler SC/Mr J R Clarke (Respondent) SOLICITORS : Australian Government Solicitor (Appellant) KPMG Legal (Respondent) CATCHWORDS : Customs - Imported Goods - Non-entry of goods for home consumption - Whether duty payable despite lack of entry for home consumption - Customs Act 1901 (Cth), ss 30, 36, 68, 132, 153 - Customs Tariff Act 1982 (Cth), ss 11, 18 and 19 - Customs Tariff Act 1987 (Cth), ss 13, 21 and 22. - Statutory Construction - Customs legislation - Non-entry of imported goods for home consumption - Whether duty payable despite lack of entry for home consumption - Customs Act 1901 (Cth), ss 30, 36, 68, 132, 153 - Customs Tariff Act 1982 (Cth), ss 11, 18 and 19 - Customs Tariff Act 1987 (Cth), s 13, 21 and 22 - D Customs Act 1901(Cth) LEGISLATION CITED : Customs Tariff Act 1982 (Cth) Customs Tariff Act 1987 (Cth) Customs Tariff Act 1995 (Cth) Attorney-General v Ansted (1844) 12 M & W 520; 152 ER 1304 Brook's Wharf & Bull Wharf Ltd v Goodman Brothers [1937] 1 KB 534 Businessworld Computers Pty Ltd v Australian Telecommunications Commission (1988) 82 ALR 499 Carmody v F C Lovelock Pty Ltd (1970) 123 CLR 1 Carter Holt Harvey Manufacturing Group Pty Ltd v Comptroller-General of Customs (1996) 128 FLR 96 Collector of Customs for the State of New South Wales v Southern Shipping Co Ltd (1962) 107 CLR 279 Forbes v Trader's Finance Corporation Ltd (1971) 126 CLR 429 CASES CITED: General Steel Industries Inc v Commissioner for Railways (NSW) (1964) 112 CLR 129 McCormick v Federal Commissioner of Taxation (1984) 158 CLR 622 Malika Holdings Pty Ltd v Stretton (2001) 178 ALR 218 R v Bull (1974) 131 CLR 203 R v Lyon (1906) 3 CLR 770 Re Prechelt (1999) 149 FLR 334 Wilson v Chambers and Co Pty Ltd (1926) 38 CLR 131 Wing On and Co Ltd v The Collector of Customs for New South Wales 91937) 60 CLR 97 DECISION : See para 120