The Court of Appeal held that a manufacturer of excisable goods (tobacco) without a licence was liable for excise duty from the time of manufacture, and that the Commonwealth suffered a loss 'by reason of' the offences sufficient to support a reparation order under s 21B of the Crimes Act 1914 (Cth). The Court reinstated the magistrate's reparation order of $14,610.60, finding that the District Court erred in overturning it. McMurdo P dissented in part, suggesting the magistrate may not have given sufficient weight to the respondent's means and the actual benefit flowing from the offences.
The full text is available to signed-in members, including the 2 later cases that cite this judgment.