Chief Executive Officer of Customs v Labrador Liquor Wholesale Pty Ltd & Ors

[2006] QCA 558

Queensland Court of Appeal

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Interrogate

Catchwords

1. Taxes and Duties
2. › Customs and Excise
3. › Penal Provisions
4. › Evasion of Duty
5. › Circumstantial evidence
6. › Whether inference that goods delivered for home consumption was open
7. › Whether trial judge relied on averments to support convictions
8. › Customs Act 1901 (Cth), ss 33, 234(1)(a), 234(1)(d)
9. › Excise Act 1901 (Cth), ss 61, 120(1)(iv), 120(1)(vi)
1. Taxes and Duties
2. › Customs and Excise
3. › Penal Provisions
4. › Averments
5. › Scope of averment provisions
6. › Whether averments of intent permissible
7. › Whether trial judge improperly relied on averments as to third appellant's knowledge and intent
8. › Customs Act 1901 (Cth), s 255
9. › Excise Act 1901 (Cth), s 144
1. Criminal Law
2. › Appeal
3. › Proviso
4. › Application of proviso where trial judge erroneously relied on averments of intent
5. › Whether conviction inevitable on properly admitted evidence
6. › Criminal Code 1899 (Qld), s 668E(1A)
7. › Judiciary Act 1903 (Cth), ss 68, 79
1. Taxes and Duties
2. › Customs and Excise
3. › Penal Provisions
4. › Penalties
5. › Default imprisonment
6. › Whether State law providing for default imprisonment picked up by Commonwealth legislation
7. › Whether pecuniary penalties under Customs Act constitute 'fines'
8. › Crimes Act 1914 (Cth), s 15A(1)
9. › Penalties and Sentences Act 1992 (Qld), s 182A

Quick Take

Pecuniary penalties imposed under s 234(2) of the Customs Act 1901 (Cth) are 'pecuniary penalties' and therefore 'fines' within s 3(2) of the Crimes Act 1914 (Cth), enabling State default imprisonment provisions to be picked up under s 15A(1). Averments of intent (including aiding and abetting) are prohibited under s 255(4)(a) of the Customs Act and s 144(4)(a) of the Excise Act, and prosecutors should not aver all matters in the statement of claim but only facts necessary to sustain the offence. The question whether s 19AB of the Crimes Act 1914 (Cth) applies to aggregate default imprisonment terms exceeding three years was left unresolved, with the majority declining to apply it and Jerrard JA holding it applicable.