Averments contained in a statement of claim are averments for the purposes of s 255 of the Customs Act 1901 and s 144 of the Excise Act 1901; the phrase 'information, complaint, declaration or claim' in those provisions is not limited to the narrow meaning of 'claim' under the Uniform Civil Procedure Rules. Directors who pack containers and know details are provided to Customs for export clearance may be found guilty as accessories to customs evasion offences where the circumstantial evidence excludes reasonable hypotheses consistent with innocence.
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