APPEAL AND NEW TRIAL - Practice and Procedure - Nature of Appeal - Hearing de novo - No oral evidence taken on the rehearing - Whether appellate judge entitled to make adverse findings of credit on paper appeal - Customs Act 1901, s 248; Justices Act 1902 (NSW), s 122.
CRIMINAL LAW - Customs offences - Smuggling - Making of statement false in a material particular - Evasion of customs duty- Whether transaction was a "sham" - Customs Act 1901, ss 233(1)(a), 243(1)(a), 234(1)(d)(i).
CUSTOMS AND EXCISE - Customs value -Transaction value - Customs Act ss 159, 161
Case Details
Citation[1996] NSWSC 649
CourtNSWSC
JurisdictionNew South Wales
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