Comptroller General of Customs v Zappia [2018] HCA 54

Comptroller General of Customs v Zappia [2018] HCA 54

An employee of a warehouse licence holder who possesses sufficient authority to direct the day-to-day disposition and handling of dutiable goods, even within a hierarchical structure, can be a person who 'has, or has been entrusted with, the possession, custody or control of dutiable goods' under s 35A(1) of the...

Source-derived case information.

Parties
Appellant: Comptroller General of Customs; Respondent: Domenic Zappia
Jurisdiction
Australia
Judgment Date
14 November 2018
Procedural Posture
Appeal / Final Judgment
Outcome
appeal allowed
Legal Topics
Warehouse Licensing, Liability for Customs Duty, Possession, Custody or Control of Dutiable Goods, Statutory Construction
Customs Law Administrative Law Warehouse Licensing Liability for Customs Duty Possession, Custody or Control of Dutiable Goods Statutory Construction

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Parties

Comptroller General of Customs

Appellant

Domenic Zappia

Respondent

Procedural Posture

Appeal / Final Judgment

Legal Issues

  1. 1 Whether an employee of a warehouse licence holder can be liable under s 35A(1) of Customs Act 1901 (Cth) as 'a person who has, or has been entrusted with, the possession, custody or control of dutiable goods'
  2. 2 Whether the respondent exercised sufficient control over dutiable goods to incur liability
  3. 3 Proper construction of 'possession, custody or control' for liability purposes under the Act

Ratio Decidendi

An employee of a warehouse licence holder who possesses sufficient authority to direct the day-to-day disposition and handling of dutiable goods, even within a hierarchical structure, can be a person who 'has, or has been entrusted with, the possession, custody or control of dutiable goods' under s 35A(1) of the Customs Act 1901 (Cth) and incur liability if the goods are not kept safely.

Court Disposition

appeal allowed

Orders

  • Appeal allowed.
  • Orders 1, 2, and 3 of the Full Court of the Federal Court of Australia made on 19 September 2017 set aside.