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Comptroller General of Customs V ZappiaHigh Court of Australia
Judgment Date:
2018-11-14
Abstract:
The High Court of Australia (HCA) has overturned the decision of the Federal Court of Australia Full Court in finding that an employee of a warehouse company holding a warehouse licence was not a person who has, or has been entrusted with, the possession, custody or control of dutiable goods which were subject to customs control as per (CTH) Customs Act 1901 s 35A(1). The HCA found that an employee could be described as 'a person who has, or has been entrusted with, the possession, custody or control' of the relevant goods and the demand issued by Comptroller General of Customs was valid.
Statutes | Interpretation | (CTH) Customs Act 1901 s 4(1) | Dutiable goods
Published:
14/11/2018
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