Thiess v. Collector of Customs and Ors

Lower Court Judgment

22/03/2013 Supreme Court of Queensland (Court of Appeal) (de Jersey CJ, Muir JA, Fraser JA)

[2013] QCA 54

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).

Short Particulars