Chief Executive Officer of Customs v Tony Longo Pty Ltd

(2001) 52 NSWLR 458; [2001] NSWCA 147

NSW Court of Appeal

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Interrogate

Catchwords

1. Customs
2. › Imported goods
3. › Duty on imported goods
4. › Non-entry of goods for home consumption
5. › Whether duty payable despite lack of entry for home consumption
6. › Whether duty arises on importation or only on entry
7. › Customs Act 1901 (Cth), ss 30, 36, 68, 132, 153
8. › Customs Tariff Act 1982 (Cth), ss 11, 18, 19
9. › Customs Tariff Act 1987 (Cth), ss 13, 21, 22
1. Statutory Interpretation
2. › Customs legislation
3. › Construction of duty-imposing provisions
4. › Relationship between general duty-imposing provisions and rate-fixing provisions
5. › Whether s 132 of Customs Act 1901 (Cth) is prerequisite to liability or merely fixes rate
6. › Role of High Court authority in settling construction
1. Practice and Procedure
2. › Strike out
3. › No reasonable cause of action
4. › Whether Statement of Claim disclosed reasonable cause of action
5. › Supreme Court Rules, Pt 15 r 26
1. Precedent
2. › Intermediate appellate court
3. › Obligation to follow High Court authority
4. › Decisions of single justices of High Court in original jurisdiction
5. › Persuasive authority
6. › Whether intermediate appellate court justified in departing from settled High Court construction

Quick Take

Customs duty under the Customs Act 1901 (Cth) is payable on importation of goods, not on entry for home consumption. Section 132 fixes the rate of duty where goods are entered but does not create a prerequisite for liability. Re Prechelt (1999) 149 FLR 334 is not good law on this point. An intermediate appellate court is not justified in departing from the settled High Court construction of the legislation.