Collector of Customs (NSW) v Southern Shipping Co Ltd
107 CLR 279(Judgment by: KITTO J)
Between: COLLECTOR OF CUSTOMS (NSW)
And: SOUTHERN SHIPPING CO LTD
Judges:
Dixon CJ
McTiernan J
Kitto JTaylor 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
Judgment date: 4 May 1962
SYDNEY
Judgment by:
KITTO J
On the facts appearing in the stated case it seems to me plain that the answer to each of the questions 1 (a), (b) and (c) and II should be Yes, whatever the word "safely" may mean in s. 60 of the Excise Act 1901-1952 (Cth). It is unnecessary to answer question 1 (d).
As to question III, I am of opinion that s. 60 is a law with respect to taxation and as such is within power, but that it is not a law imposing taxation and consequently is not within the application of either part of s. 55 of the Constitution. It imposes upon a person a liability to make to the Commonwealth a payment in the nature of compensation for a loss of excise duty, the person being made liable because he has committed one or the other of two defaults which the Parliament has considered sufficient to affect him with responsibility for the loss. I would therefore answer question III, No.