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Comptroller-General of Customs v Parker
Judgment date: 8/05/2006
Court: NSWSC
Judge: Simpson J
Citation:
(2006) 200 FLR 44;
[2006] NSWSC 390;
BC200603106;
Catchwords: Taxation and revenue; Customs and excise; Prosecutions; Evasion offences;
Estoppel; Estoppel; Defence; Customs offences;
Limitation of actions; Time; Customs offences; Limitation of prosecution;
Evidence; Credibility and weight; Failure of defendant to give evidence; Relevant inferences;