The scope of search and seizure powers under a customs warrant issued pursuant to s 214(3) of the Customs Act 1901 (Cth) extends to documents relating to all goods imported or exported within the preceding five years, not merely documents relating to the goods identified in the sworn information. The District Court decision in O'Neill to the contrary should not be followed. In the s 138 balancing exercise, the primary consideration is whether there has been deliberate or reckless disregard of legal constraints; where Customs officers acted on plausible legal advice supporting a broader view of their powers, there is no deliberate or reckless disregard even if the broader view is ultimately found to be incorrect.
The full text is available to signed-in members, including the 32 later cases that cite this judgment.
4 of the 32 citing cases carry a classified treatment. How each court treated it is available to signed-in members.