Collector of Customs (NSW) v Southern Shipping Co Ltd

107 CLR 279

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Between: COLLECTOR OF CUSTOMS (NSW)
And: SOUTHERN SHIPPING CO LTD

Court:

Judges: Dixon CJ
McTiernan J
Kitto J
Taylor J
Menzies J
Windeyer J
Owen J

Subject References:
Trade and commerce
Excise
Goods subject to control of Customs
Stolen from wharf
Claim by Collector for amount which would have been payable

Legislative References:
Excise Act 1901 (Cth) - s 60

Hearing date: 27 March 1962; 28 March 1962; 4 May 1962
Judgment date: 4 May 1962

SYDNEY

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ORDER

Questions in case stated answered as follows:

Question I (a) Yes.

(b) Yes.

(c) Yes.

(d) Unnecessary to answer.

II Yes.

III No.

Costs of the case stated to be paid by the defendant.