Carmody v FC Lovelock Pty Ltd [1970] HCA 35

Carmody v FC Lovelock Pty Ltd [1970] HCA 35

Duties imposed under s.7 of the Customs Tariff (Dumping and Subsidies) Act 1961 are duties of customs within the meaning of the Constitution, validly imposed even retrospectively on goods already entered for home consumption and the importer is liable for payment. The Minister must be satisfied after inquiry and report by the Tariff Board, but is not bound to rely solely on the Board's findings. The Act does not infringe constitutional restrictions under s.55 or s.90, and the statutory scheme allows recovery of the dumping duty from importers in these circumstances.

Jurisdiction
Australia
Procedural Posture
Civil / Demurrer
Outcome
Demurrer to the declaration (as amended) overruled; demurrer to defendant's pleas allowed
Legal Topics
['imposition of Dumping Duties' 'statutory Construction' 'retrospective Operation of Customs Duties' 'ministerial Power' 'incorporation of Customs Act' 'constitutional Validity of Customs Duty']
['constitutional Law' 'customs and Import Law'] ['imposition of Dumping Duties' 'statutory Construction' 'retrospective Operation of Customs Duties' 'ministerial Power' 'incorporation of Customs Act' 'constitutional Validity of Customs Duty']

Case Brief

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Procedural Posture

Civil / Demurrer

Legal Issues

  1. 1 ['Whether the Customs Tariff (Dumping and Subsidies) Act 1961 permits the imposition of dumping duties retrospectively on goods already entered for home consumption, or even consumed' "Whether the Minister's satisfaction following inquiry and report by the Tariff Board is a condition precedent to the exercise of ministerial power under s.7" 'Whether the Act infringes s. 55 of the Constitution' 'Whether a dumping duty imposed after goods are entered for home consumption is a duty of customs within s. 90 of the Constitution' 'Who is liable to pay the dumping duty under the Act']

Ratio Decidendi

Duties imposed under s.7 of the Customs Tariff (Dumping and Subsidies) Act 1961 are duties of customs within the meaning of the Constitution, validly imposed even retrospectively on goods already entered for home consumption and the importer is liable for payment. The Minister must be satisfied after inquiry and report by the Tariff Board, but is not bound to rely solely on the Board's findings. The Act does not infringe constitutional restrictions under s.55 or s.90, and the statutory scheme allows recovery of the dumping duty from importers in these circumstances.

Court Disposition

Demurrer to the declaration (as amended) overruled; demurrer to defendant's pleas allowed

Orders

  • ['Leave to amend generally' "Defendant to pay one half of plaintiff's costs of the demurrers"]