MORRISH ALEXANDER BESLEY (COMPTROLLER-GENERAL OF CUSTOMS) V. V.W.AUTOMOTIVE INDUSTRIES (AUSTRALIA) PTY. LTD.

MORRISH ALEXANDER BESLEY (COMPTROLLER-GENERAL OF CUSTOMS) V. V.W.AUTOMOTIVE INDUSTRIES (AUSTRALIA) PTY. LTD.

The duty in question was paid under a patent misconception of law, as demonstrated by precedent, and therefore the Collector should consider and deal with the application according to law.

Source-derived case information.

Parties
Prosecutor: V.W. Automotive Industries (Australia) Pty. Ltd.; Respondent: Morrish Alexander Besley (The Comptroller-General of Customs)
Jurisdiction
Australia
Judgment Date
24 February 1977
Procedural Posture
Application for a Writ of Mandamus / Judgment / Order
Outcome
Order nisi made absolute.
Legal Topics
Writ of Mandamus, Customs Duty, Payment Under Misconception of Law
Administrative Law Writ of Mandamus Customs Duty Payment Under Misconception of Law

Source-derived case record

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Parties

V.W. Automotive Industries (Australia) Pty. Ltd.

Prosecutor

Morrish Alexander Besley (The Comptroller-General of Customs)

Respondent

Procedural Posture

Application for a Writ of Mandamus / Judgment / Order

Legal Issues

  1. 1 Whether a writ of mandamus should issue requiring the Collector of Customs to consider and deal with an application where duty was paid under a patent misconception of law.

Ratio Decidendi

The duty in question was paid under a patent misconception of law, as demonstrated by precedent, and therefore the Collector should consider and deal with the application according to law.

Court Disposition

Order nisi made absolute.

Orders

  • Order nisi made absolute.
  • Respondent to pay prosecutor's costs.