Chief Executive Officer of Customs v Labrador Liquor Wholesale Pty Ltd

Customs and excise – Prosecutions under Customs Act 1901 (Cth) and Excise Act 1901 (Cth) – Standard of proof required in order to obtain convictions for offences against specified provisions of Customs Act 1901 (Cth) and Excise Act 1901 (Cth).

Practice and procedure – Prosecutions under Customs Act 1901 (Cth) and Excise Act 1901 (Cth) – Whether standard of proof a matter of "practice and procedure" in the context of s 247 Customs Act 1901 (Cth) and s 136 Excise Act 1901 (Cth) – Whether standard of proof within contemplation of rules governing "commencing, prosecuting or proceeding with" a prosecution – Whether statutory averment provisions affect question of standard of proof.

Federal jurisdiction – Supreme Court exercising federal jurisdiction in respect of "Customs prosecutions" and "Excise prosecutions" under Customs Act 1901 (Cth) and Excise Act 1901 (Cth) – Whether s 79 Judiciary Act 1903 (Cth) "picks up" any State law prescribing standard of proof to be applied – Whether s 80 Judiciary Act 1903 (Cth) applies to direct attention to common law principles.

Criminal law – Prosecutions under Customs Act 1901 (Cth) and Excise Act 1901 (Cth) – Standard of proof – Common law requirements where conviction sought for offence against a law of the Commonwealth – Significance of orders sought in prosecution proceedings – Meaning of "conviction" – Relevance of penal consequences of prosecutions to issue of whether proof beyond reasonable doubt necessary.

Words and phrases – "Customs prosecution", "Excise prosecution", "recovery of penalties", "usual practice and procedure", "commenced prosecuted and proceeded with", "conviction".

Customs Act 1901 (Cth) – ss 33, 234, 244, 247, 255.

Excise Act 1901 (Cth) – ss 61, 120, 133, 136, 144.

Judiciary Act 1903 (Cth) – ss 68, 79, 80.

Crimes Act 1914 (Cth) – ss 4(1), 21B.

Evidence Act 1977 (Q) – s 92.