Wilson v Chambers & Co Pty Ltd
38 CLR 1311926 - 0608A - HCA
(Judgment by: Rich J)
Between: Wilson
And: Chambers & Co Pty Ltd
Judges:
Knox CJ
Isaacs J
Higgins J
Rich JStarke 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
Judgment by:
Rich J
I concur in the conclusions arrived at by the Court. I do not consider it expedient to attempt an exhaustive definition of s. 234 (a). The fact that the Customs officer at Port Kembla, after he had secured a guarantee in the prescribed form, allowed the ship to sail for Melbourne with the ship's stores unsealed, removes the case from the operation of the sub-section.
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