Catchwords
Customs and excise – Duty – Proceeding by Collector of Customs for recovery of unpaid duty after goods released to owner – Dispute as to whether duty owed – Whether s 167 Customs Act 1901 (Cth) prevents owner of goods from disputing indebtedness other than by paying duty "under protest" and then commencing action against Collector of Customs for recovery of duty.
Statutes – Construction – Presumption that legislation does not erode fundamental rights – Relevance and contents of presumption.
Customs Act 1901 (Cth) – ss 153, 165, 167, 273GA(2).