Commissioner of Taxation v Esho & Rieslite P/L [2004] NSWSC 473

New South Wales Supreme Court

CITATION : Commissioner of Taxation v Esho & Rieslite P/L [2004] NSWSC 473 HEARING DATE(S) : 04/05/2004 JUDGMENT DATE : 2 June 2004

JUDGMENT OF : Shaw J at 1 DECISION : 1) Appeal Dismissed; 2) Plaintiff to pay the defendant's costs of the appeal

CATCHWORDS : Averments - Appeal from Magistrate Crimes Act 1914 (Cth), ss5 Crimes (Local Courts Appeal and Review) Act 2001, s56 LEGISLATION CITED : Excise Act 1901 (Cth), ss 4, 117, 117B, 144 Excise Tariff Act 1921 Supreme Court Rules, Pt 51B Brady v Thornton (1947) 75 CLR 140; Brambles-Ruys v Lanham (1984) 55 ALR 113; 75 FLR 272; Chief Executive of Customs v Labrador Liquor Wholesalers Pty Ltd & Ors (2003) 77 ALJR 1629; Commissioner of Taxation v Esho & Anor [2003] NSWSC 410; Considine v Lemmer [1971] 2 SASR 39; Ex Parte, re Johnston (1943) 60 WN (NSW) 106; Gallagher v Cendack [1988] VR 731; CASES CITED : King v Hush; ex parte Devanny (1932) 48 CLR 487; Lemmer v Considine [1969] SASR 211; May v O'Sullivan (1955) 92 CLR 654; Merrall v Samuels [1971] 2 SASR 378; Neil Pearson & Company Pty Ltd v Comptroller-General of Customs (1995) 38 NSWLR 443; Merrall v Samuels (1971) 2 SASR 378; R v Slattery [2002] NSWCCA 367; Simmons v Venning [1969] 1 SASR 403; Wilson v Clyde Rigging and Boiler Scaling Co Ltd (1959) S.L.T. (Notes) 59 Commissioner of Taxation (Plaintiff) PARTIES : Francois Esho (First Defendant) Rieslite Pty Limited (ACN 003 392 470) (Second Defendant) FILE NUMBER(S) : SC 12503/03 COUNSEL : D. Fagan SC (Plaintiff) H. Dhanji (Defendants) SOLICITORS : Australian Government Solicitor (Plaintiff) Waren F Ball & Co (Defendants)