A person who imports goods (including by arranging for their importation) is an 'importer' within the statutory definition of 'owner' in s 4(1) of the Customs Act 1901 (Cth), and is therefore liable to pay duty on those goods under s 153 (now s 165). This is so even where the person is merely an employee of the company that is the declared importer. The concept of 'evasion' in s 234(1)(a) likely specifies its own fault element (blameworthiness), such that the default fault element provisions in s 5.6 of the Criminal Code (Cth) may not be engaged, though this was not resolved by the full court.
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