Alexander Cowan and Sons Ltd v Lockyer [1904] HCA 19

Alexander Cowan and Sons Ltd v Lockyer [1904] HCA 19

Money deposited with the collector of customs under terms similar to section 167 of the Customs Act 1901, in respect of a disputed duty that was never lawfully payable, does not constitute 'duties of customs collected' for the purposes of section 6 of the Customs Tariff 1902. The plaintiff was entitled to recover the sums deposited.

Parties
Plaintiff: Alexander Cowan & Sons Ltd.; Defendant: Nicholas Lockyer
Jurisdiction
Australia
Judgment Date
18 August 1904
Procedural Posture
Action to Recover Money Deposited With Customs / Motion for Judgment on Admissions of Fact, Referred by Consent to the Full Court
Outcome
judgment for the plaintiff
Legal Topics
Retrospective Effect of Statutes, Refund of Customs Duties, Statutory Construction, Collection of Customs Duty
Customs Law Statutory Interpretation Retrospective Effect of Statutes Refund of Customs Duties Statutory Construction Collection of Customs Duty

Case Brief

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Parties

Alexander Cowan & Sons Ltd.

Plaintiff

Nicholas Lockyer

Defendant

Procedural Posture

Action to Recover Money Deposited With Customs / Motion for Judgment on Admissions of Fact, Referred by Consent to the Full Court

Legal Issues

  1. 1 Whether money deposited under sec. 167 of the Customs Act 1901 is 'collected' for the purposes of sec. 6 of the Customs Tariff 1902
  2. 2 Whether the plaintiff was entitled to recover money deposited with the collector of customs in respect of goods later determined not to be dutiable

Ratio Decidendi

Money deposited with the collector of customs under terms similar to section 167 of the Customs Act 1901, in respect of a disputed duty that was never lawfully payable, does not constitute 'duties of customs collected' for the purposes of section 6 of the Customs Tariff 1902. The plaintiff was entitled to recover the sums deposited.

Court Disposition

judgment for the plaintiff

Orders

  • Plaintiff entitled to recover £132 7s. 7d. and interest at 5% per annum, with costs.