CEO OF CUSTOMS v TONY LONGO PTY LTD [1999] NSWSC 1240

CEO OF CUSTOMS v TONY LONGO PTY LTD [1999] NSWSC 1240

The Statement of Claim relied on importation alone and alleged that the goods were not entered as required by the Customs Act 1901. On the proper construction of the Customs Act 1901 and the Customs Tariff Act 1987, s132 of the Customs Act 1901 provides the mechanism for identifying the applicable rate and amount of duty by reference to entry for home consumption. In the absence of such entry, and without pleaded circumstances such as improper removal or evasion, the alleged customs duty could not be quantified as a recoverable Crown debt under s153, so the Statement of Claim disclosed no reasonable cause of action.

Jurisdiction
Australia
Judgment Date
06 December 1999
Procedural Posture
Civil Customs Duty Recovery Proceeding / Defendant's Notice of Motion to Strike Out the Statement of Claim Under Part 15 Rule 26 of the Rules of the Court
Outcome
Application upheld; Statement of Claim struck out.
Legal Topics
['customs Duty on Imported Goods' 'entry for Home Consumption' 'quantification of Customs Duty' 'crown Debts' 'strike Out for No Reasonable Cause of Action']
['customs Law' 'civil Procedure' 'revenue Law'] ['customs Duty on Imported Goods' 'entry for Home Consumption' 'quantification of Customs Duty' 'crown Debts' 'strike Out for No Reasonable Cause of Action']

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 1 Authorities cited 2 Party arguments 2 Amounts and remedies 1
Sign in to unlock

Procedural Posture

Civil Customs Duty Recovery Proceeding / Defendant's Notice of Motion to Strike Out the Statement of Claim Under Part 15 Rule 26 of the Rules of the Court

Legal Issues

  1. 1 ['Whether importation of goods without entry for home consumption created an obligation to pay customs duty recoverable as a debt under s153 of the Customs Act 1901.' 'Whether, where goods were not entered for home consumption, the rate and amount of customs duty could be calculated under s132 of the Customs Act 1901.' 'Whether the Statement of Claim disclosed a reasonable cause of action.']

Ratio Decidendi

The Statement of Claim relied on importation alone and alleged that the goods were not entered as required by the Customs Act 1901. On the proper construction of the Customs Act 1901 and the Customs Tariff Act 1987, s132 of the Customs Act 1901 provides the mechanism for identifying the applicable rate and amount of duty by reference to entry for home consumption. In the absence of such entry, and without pleaded circumstances such as improper removal or evasion, the alleged customs duty could not be quantified as a recoverable Crown debt under s153, so the Statement of Claim disclosed no reasonable cause of action.

Court Disposition

Application upheld; Statement of Claim struck out.

Orders

  • ['The application is upheld.' 'The Statement of Claim is struck out.' "The plaintiff is to pay the applicant's costs." 'Liberty to apply on three days notice.']