Wilson v Chambers & Co Pty Ltd
38 CLR 1311926 - 0608A - HCA
Between: Wilson
And: Chambers & Co Pty Ltd
Judges:
Knox CJ
Isaacs J
Higgins J
Rich J
Starke J
Subject References:
TAXATION AND REVENUE
Customs duties
Failure to pay duty
Intention to defraud revenue
Legislative References:
Customs Act 1901 (Cth) No 6 - The Act
Judgment date: 8 June 1926
Melbourne
As to the informations against William Chambers
Appeals dismissed.
Appellant to pay costs in Court of Petty Sessions and in High Court.
As to the informations against Lawrence Chambers
Appeals in respect of informations charging offences under ss. 33 and 234 of the Customs Act dismissed.
Declare that the determination of the Magistrate on the information charging the respondent with being directly concerned in the commission of an offence under s. 68 of that Act was erroneous in point of law and that the respondent should have been convicted of being directly concerned in the offence committed by the Company against that section.
Remit the case to the Court of Petty Sessions to be dealt with in accordance with this declaration.
As to the informations against Chambers & Co Pty Ltd
Appeals in respect of informations charging offences under ss. 33 and 234 of the Customs Act dismissed.
Declare that the determination of the Magistrate on the information charging an offence against s. 68 of the Act was erroneous in point of law and that the respondent should have been convicted of failing to enter the goods mentioned in the information but not with intent to defraud the revenue.
Remit the case to the Court of Petty Sessions to be dealt with in accordance with this declaration.
On appeal from the Court of Petty Sessions of New South Wales.