CEO of Customs v Camile Trading Pty Ltd & Ors [2006] NSWSC 475

CEO of Customs v Camile Trading Pty Ltd & Ors [2006] NSWSC 475

The products mixed and supplied by Camile Trading were not exempt under the relevant regulations and therefore are excisable blended petroleum products for the purposes of the Excise Act 1901. The defendants' application for judgment for want of evidence fails as the blends involved were not covered by regulatory exemptions and Camile Trading was not a statutory blender qualifying for exemption.

Parties
Plaintiff: Chief Executive Officer of Customs; First Defendant: Camile Trading Pty Limited; Second Defendant: Leslie Ronald Fletcher; Third Defendant: Evenfont Pty Limited; Fourth Defendant: Robert Leonard Pullinger
Jurisdiction
Australia
Judgment Date
25 May 2006
Procedural Posture
Civil / Interlocutory Application
Outcome
application dismissed
Legal Topics
Excise Duties, Petroleum Blending, Regulations and Exemptions, Offences Under Excise Act
Customs and Excise Law Excise Duties Petroleum Blending Regulations and Exemptions Offences Under Excise Act

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 4 Party arguments 2 Amounts and remedies 4
Sign in to unlock

Parties

Chief Executive Officer of Customs

Plaintiff

Camile Trading Pty Limited

First Defendant

Leslie Ronald Fletcher

Second Defendant

Evenfont Pty Limited

Third Defendant

Robert Leonard Pullinger

Fourth Defendant

Procedural Posture

Civil / Interlocutory Application

Legal Issues

  1. 1 Whether blended petroleum products supplied by Camile Trading are excisable blended petroleum products or exempt blended petroleum products under Excise Act 1901 and relevant regulations
  2. 2 Whether duty was evaded on said products
  3. 3 Whether Camile Trading is a statutory blender under s77J

Ratio Decidendi

The products mixed and supplied by Camile Trading were not exempt under the relevant regulations and therefore are excisable blended petroleum products for the purposes of the Excise Act 1901. The defendants' application for judgment for want of evidence fails as the blends involved were not covered by regulatory exemptions and Camile Trading was not a statutory blender qualifying for exemption.

Court Disposition

application dismissed

Orders

  • The application for judgment for want of evidence is dismissed.
  • The costs should be the plaintiff's costs in the cause.