Chief Executive Officer of the Australian Customs Service v Karam [2011] NSWCA 224

Court of Appeal Supreme Court New South Wales Medium Neutral Citation: Chief Executive Officer of the Australian Customs Service v Karam [2011] NSWCA 224 Hearing dates: 14 June 2011 Decision date: 05 August 2011 Before: Allsop P at [1] Basten JA at [3] McClellan CJ at CL at [30] Decision: 1. Extend the time within which the notice of appeal was to be filed and served until 20 September 2010. 2. Grant leave to appeal. 3. Allow the appeal. 4. Set aside order 2 made by the court below. 5. Remit the matter to McCallum J to determine the questions of conviction in accordance with these reasons and otherwise deal with the matter of penalty. 6. Order the respondent to pay the appellant's costs of the appeal. [Note: The Uniform Civil Procedure Rules 2005 provide (Rule 36.11) that unless the Court otherwise orders, a judgment or order is taken to be entered when it is recorded in the Court's computerised court record system. Setting aside and variation of judgments or orders is dealt with by Rules 36.15, 36.16, 36.17 and 36.18. Parties should in particular note the time limit of fourteen days in Rule 36.16.] Catchwords: APPEAL - s234(1)(a) Customs Act - leave to appeal granted - definition of "owner" of relevant goods - definition of "import" relevant goods - orders of Court below set aside - remitted to Court below. Legislation Cited: Customs Act 1901 (Cth) UCPR r 51.16(1)(c) Judiciary Act 1903 (Cth) Criminal Code (Cth), Supreme Court Act 1970 (NSW) Cases Cited: Chief Executive Officer of Customs v Labrador Liquor Wholesale Pty Ltd [2003] HCA 49; 216 CLR 161 Chief Executive Officer of Customs v Pham [2006] NSWSC 1011 Chief Executive Officer of the Australian Customs Service v Karam [2010] NSWSC 589 Denver Chemical Manufacturing Company v Commission of Taxation (NSW) [1949] HCA 25; 79 CLR 296 James Hardie & Coy Pty Ltd v Seltsam Pty Ltd [1998] HCA 78; 196 CLR 53 Parker v Comptroller-General of Customs [2007] NSWCA 348 R v Saengsai-Or [2004] NSWCCA 108; 61 NSWLR 135 The King v Commonwealth Court of Conciliation and Arbitration; Ex parte Barrett [1945] HCA 50; 70 CLR 141 The Queen v Tang [2008] HCA 39; 237 CLR 1 Category: Principal judgment Parties: Chief Executive Officer of the Australian Customs Service (Appellant) Dory Karam (Respondent) Representation: L P Robberds QC (Appellant) No appearance (Respondent) Mr Summers (Amicus) Australian Government Solicitor (Appellant) Galloways (Respondent) File Number(s): 2008/289386 Decision under appeal Citation: [2010] NSWSC 589 Date of Decision: 2010-06-04 00:00:00 Before: McCallum J File Number(s): 2008/20234