CEO of Customs v Camile Trading Pty Ltd & Ors [2006] NSWSC 1401

New South Wales Supreme Court

CITATION : CEO of Customs v Camile Trading Pty Ltd & Ors [2006] NSWSC 1401

26/04/06 01/05/06 - 05/05/06 08/05/06 - 10/05/06 HEARING DATE(S) : 15/05/06 - 18/05/06 05/06/06 - 09/06/06 31/07/06 01/08/06 - 03/08/06

JUDGMENT DATE : 19 December 2006

JURISDICTION : Common Law Division

JUDGMENT OF : Kirby J

DECISION : (1) In respect of the allegations by the plaintiff relating to the blending of diesel; the allegations concerning the blending of leaded and unleaded petrol; and in each case, in respect of each of the nine periods in the Further Amended Statement of Claim - I convict Camile Trading of: First, an offence under s35 of the Excise Act 1901, in that the company manufactured excisable blended petroleum products without a licence under the Act; Secondly, an offence under s61 of the Excise Act 1901, in that the company moved excisable goods without permission; Thirdly, an offence under s120(1) of the Excise Act 1901, in that the company intentionally evaded excise duty; (2) Further, in respect of each such offence, I convict Lesley Ronald Fletcher of having been knowingly concerned in the commission of such offences; (3) I stand over to a date to be fixed the hearing in respect of penalty for both Camile Trading and Mr Fletcher; (4) I reserve for further submissions the issues identified in paragraph [381] and paragraph [562]; (5) I reserve the question of costs against the first and second defendants; (6) I dismiss the plaintiff's case against the third and fourth defendants, with costs; (7) The matter will be listed for mention at 9.15 am on Tuesday 13 February 2007 to fix a date in respect of outstanding issues. The plaintiff and first and second defendants should prepare, and agree if possible, draft Short Minutes of Orders reflecting these reasons.