Gill & Anor v The Chief Executive Officer of Customs [2001] NSWCCA 470

Reported Decision : 126 A Crim R 324

New South Wales Court of Criminal Appeal

CITATION : Gill & Anor v The Chief Executive Officer of Customs [2001] NSWCCA 470 revised - 17/04/2002 FILE NUMBER(S) : CCA 60375/01 HEARING DATE(S) : 18 September 2001 JUDGMENT DATE : 4 December 2001

PARTIES : Parambir Singh Gill & Tahnya Elizabeth Butterfield - Appellants Chief Executive Officer of Customs - Respondent JUDGMENT OF : Giles JA at 1; Howie J at 89; Carruthers AJ at 90

LOWER COURT JURISDICTION : District Court LOWER COURT FILE NUMBER(S) : DC 97/12/0973. 97/12/074 LOWER COURT JUDICIAL Dalgleish ADCJ OFFICER :

COUNSEL : I Lawry - Appellants P S Hastings QC/ D J Fagan SC - Respondent SOLICITORS : R J Benson, Woronora - Appellants Australian Government Solicitor - Respondent CATCHWORDS : CUSTOMS OFFENCES - smuggling, evading payment of duty and making a false statement - whether prosecution must prove the customs value of the imported goods. D Barendse v Comptroller-General of Customs (1996) 136 FLR 243; Clutha Developments Pty Ltd v Barry (1989) 18 NSWLR 86; Cendak v Crawford (1986) 86 FLR 190; Gallagher v Cendak (1988) VR 731; Hansen v Comptroller-General of Customs (1996) 130 FLR 72; CASES CITED: Minister for Immigration, Local Government and Ethnic Affairs v Della Crus (1992) 34 FCR 348; R v Australian Films Ltd (1921) 29 CLR 195; R v Maiden (2000) NSWCCA 519; Scott v Metropolitan Police Commissioners (1975) AC 819; Spies v The Queen (2000) 201 CLR 603; Stephens v Abrahams (1902) 27 vr 753; 27 alt 233; DECISION : (1) Determine the question of law no as to the charges of smuggling goods and cognate accessory charges but yes as to the charges of evading payment of duty, attempting to evade payment of duty and making false statements and cognate accessory charges. (2) Remit the proceedings to the District Court for further consideration in accordance with this determination. (3) Make no order as to the costs of the proceedings in this Court.