CEO of Customs v Camile Trading Pty Ltd & Ors [2006] NSWSC 475

New South Wales Supreme Court

CITATION : CEO of Customs v Camile Trading Pty Ltd & Ors [2006] NSWSC 475

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

JUDGMENT DATE : 25 May 2006

JURISDICTION : Common Law Division

JUDGMENT OF : Kirby J

DECISION : (1) The application for judgment for want of evidence is dismissed; (2) The costs should be the plaintiff's costs in the cause.

CATCHWORDS : Application for Judgment for want of evidence - construction of amendments to Excise Act and regulations - petrol blending.

LEGISLATION CITED : Excise Act 1901 Excise Tariff Act 1921

Chief Executive Officer of Customs (Pl) Camile Trading Pty Limited (1st Def) PARTIES : Leslie Ronald Fletcher (2nd Def) Evenfont Pty Limited (3rd Def) Robert Leonard Pullinger (4th Def)

FILE NUMBER(S) : SC 1997/20859

P S Hastings QC/R B Wilson (Pl) COUNSEL : P Byrne SC/S J Stanton (1st & 2nd Defs) J Horowitz (3rd & 4th Defs)

Aust Govt Solicitor (Pl) SOLICITORS : Access Business Lawyers (1st & 2nd Defs) Horowitz & Bilinsky (3rd & 4th Defs)

IN THE SUPREME COURT OF NEW SOUTH WALES COMMON LAW DIVISION

DAVID KIRBY J

Thursday 25 May 2006

1997/20859 CHIEF EXECUTIVE OFFICER OF CUSTOMS v CAMILE TRADING PTY LTD & ORS

JUDGMENT (Application for Judgment for Want of Evidence) 1 KIRBY J: By Further Amended Statement of Claim, the Chief Executive Officer of Customs ("Customs") (the plaintiff) has commenced an action under the Excise Act 1901 and the Excise Tariff Act 1921 against four defendants, namely: · The first defendant, Camile Trading Pty Ltd ("Camile Trading"), a petroleum wholesaler at Albion Park Rail. · The second defendant, Mr Leslie Ronald Fletcher, a director and shareholder of Camile Trading. · The third defendant, Evenfont Pty Limited ("Evenfont"), the operator of a refinery at Seven Hills and later at Rutherford, New South Wales. · The fourth defendant, Mr Robert Lenard Pullinger, a director and shareholder of Evenfont. 2 The plaintiff seeks the conviction of each defendant in respect of offences under the Excise Act 1901, namely: · Section 35, which is concerned with the manufacture of excisable goods. · Section 61, which is concerned with the movement of excisable goods. · Section 120(1)(iv), which is concerned with the evasion of excise duty payable in relation to excisable goods. 3 Customs also seeks to recover the unpaid duty and further seeks the imposition of certain penalties. 4 The matter has proceeded for thirteen days. The case for the plaintiff has concluded, apart from one minor aspect, which is the subject of discussion between counsel. The defendants, in these circumstances, have moved for judgment for want of evidence under Pt 29 r 29.10 of the Uniform Civil Procedure NSW.