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Neil Pearson & Co Pty Ltd v Comptroller-General of Customs
Judgment date: 1/12/1995
Court: NSWCCA
Judge: Kirby ACJ, Allen and Dowd JJ
Citation:
(1995) 127 FLR 350;
(1995) 38 NSWLR 443;
Catchwords: Evidence; Admissibility; Averment contained in information laid; Averment pursuant to s 255 Customs Act 1901 (Cth);
Estoppel; Res judicata; Preclusive effect of civil court decision on criminal proceedings; Criminal charge involving tariff classification;