Wing on and Company Limited v Collector of Customs (NSW) [1938] HCA 71

Wing on and Company Limited v Collector of Customs (NSW) [1938] HCA 71

A person who acquires goods imported but not entered for customs and on which the duty has not been paid (and who fits the statutory definition of 'owner') remains liable to pay the unpaid customs duty, regardless of subsequent resale. Liability attaches to any owner, not just the importer, and persists until the duty is discharged.

Parties
Defendant/appellant: Wing On & Co. Ltd.; Plaintiff/respondent: Collector of Customs for New South Wales
Jurisdiction
Australia
Procedural Posture
Civil / Appeal From Starke J. Decision; Full Court Hearing
Outcome
Appeal dismissed; judgment for plaintiff affirmed.
Legal Topics
Liability for Customs Duty, Meaning of 'owner' Under Customs Act, Unpaid Customs Duty, Ownership and Successive Liability, Customs Debt Charge
Customs Law Taxation Liability for Customs Duty Meaning of 'owner' Under Customs Act Unpaid Customs Duty Ownership and Successive Liability Customs Debt Charge

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 3 Authorities cited 9 Party arguments 2 Amounts and remedies 7
Sign in to unlock

Parties

Wing On & Co. Ltd.

Defendant/appellant

Collector of Customs for New South Wales

Plaintiff/respondent

Procedural Posture

Civil / Appeal From Starke J. Decision; Full Court Hearing

Legal Issues

  1. 1 Who is liable to pay customs duty on goods imported but not entered—does liability extend beyond importer to subsequent owners?
  2. 2 Interpretation of 'owner' in sec. 4 and sec. 153 of the Customs Act 1901-1935: is liability limited to importer or does it extend to successive owners?
  3. 3 Whether a bona fide purchaser for value or mesne owner is liable for unpaid customs duty under the statutory scheme

Ratio Decidendi

A person who acquires goods imported but not entered for customs and on which the duty has not been paid (and who fits the statutory definition of 'owner') remains liable to pay the unpaid customs duty, regardless of subsequent resale. Liability attaches to any owner, not just the importer, and persists until the duty is discharged.

Court Disposition

Appeal dismissed; judgment for plaintiff affirmed.

Orders

  • Judgment for Collector of Customs for New South Wales for £345 15s. with costs.
  • Appeal dismissed with costs to respondent.