Lower Court Judgment
22/03/2013 Supreme Court of Queensland (Court of Appeal) (de Jersey CJ, Muir JA, Fraser JA)
Catchwords
Statutes – Interpretation – Customs Act 1901 (Cth) (“the Act”) s 167 – Appellant’s customs broker paid customs duty and GST on imported yacht – Customs broker input incorrect import duty into self-assessment system as result of mistaken belief about weight of yacht – Appellant later became aware of mistake and commenced proceedings to recover monies paid – Whether s 167(4) of the Act prevents action for recovery of customs duty paid due to mistake of fact where no protest under s 167(1).
11/10/2013 Hearing (SLA, Canberra by v/link to Brisbane)
23/10/2013 Notice of appeal
18/11/2013 Chronology (Appellant)
20/11/2013 Written submissions (Appellant)
10/12/2013 Written submissions (First and Second Respondents)
20/02/2014 Reply
05/03/2014 Hearing (Full Court, Canberra) (Audio-visual recording)
02/04/2014 Judgment (Judgment summary)