Collector of Customs v Wallace Laboratories Pty Ltd [2002] FCA 1339

Collector of Customs v Wallace Laboratories Pty Ltd [2002] FCA 1339

Facilitating the Collector's inquiries or providing access to premises does not amount to an 'account' for the purposes of s 60(1)(b) of the Excise Act 1901, and so the proposed defence is not arguable and leave to amend is refused.

Source-derived case information.

Parties
Applicant: Collector of Customs; Respondent: Wallace Laboratories Pty Limited
Jurisdiction
Australia
Judgment Date
21 October 2002
Procedural Posture
Interlocutory Application / Application for Leave to Amend Defence
Outcome
leave to file amended defence refused
Legal Topics
Defence Amendment, Accounting for Excisable Goods, Construction of Excise Act 1901 S 60
Customs and Excise Law Practice and Procedure Defence Amendment Accounting for Excisable Goods Construction of Excise Act 1901 S 60

Source-derived case record

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Parties

Collector of Customs

Applicant

Wallace Laboratories Pty Limited

Respondent

Procedural Posture

Interlocutory Application / Application for Leave to Amend Defence

Legal Issues

  1. 1 Whether leave should be granted to amend the defence to plead that facilitation of audit constituted statutory 'account' under Excise Act 1901 (Cth) s 60
  2. 2 Whether the facts alleged in para 3A of the proposed amendment amount to an arguable defence

Ratio Decidendi

Facilitating the Collector's inquiries or providing access to premises does not amount to an 'account' for the purposes of s 60(1)(b) of the Excise Act 1901, and so the proposed defence is not arguable and leave to amend is refused.

Court Disposition

leave to file amended defence refused

Orders

  • Leave be refused to file the amended defence, being 'MFI 9'.