CEO of Customs v Camile Trading Pty Limited [2008] NSWSC 716

Reported Decision : 218 FLR 472

New South Wales Supreme Court

CITATION : CEO of Customs v Camile Trading Pty Limited [2008] NSWSC 716

26/04/06 01/05/06 - 05/05/06 08/05/06 - 10/05/06 15/05/06 - 18/05/06 05/06/06 - 09/06/06 31/07/06 01/08/06 - 03/08/06 19/12/06 13/02/07 15/03/07 HEARING DATE(S) : 29/03/07 12/04/07 27/07/07 03/08/07 14/03/08 28/03/08 08/04/08 18/04/08 28/04/08 14/05/08 11/07/08

JUDGMENT DATE : 18 July 2008

JURISDICTION : Common Law

JUDGMENT OF : Kirby J

DECISION : Apart from costs, the amounts payable under these orders by Camile Trading Pty Limited are: (1) In respect of the convictions under s35 - $31,500 (2) In respect of the convictions under s61 - $126,000 (3) In respect of the convictions under s120: diesel and heating oil - $3,894,932; unleaded petrol and other petroleum products - $2,042,438; leaded or super petrol - $1,073,455 (4) Half reparation of duty evaded - $3,185,413. Therefore Camile Trading should pay total penalties of $10,353,738. In respect of Mr Fletcher, there will be the same total ($10,353,738) in respect of offences under the same sections involving the same products, together with his share of the costs.

CATCHWORDS : Action under the Excise Act 1901 and the Excise Tariff Act 1921 - allegation of blending petrol and diesel without a licence - evading duty - penalties on each offence - two offenders, one knowingly concerned - evasion - second defendant died after conviction and before penalty hearing - whether liability abated - intention of legislature in statute - award of reparation to be shared equally.