Thiess v Collector of Customs

Customs and excise – Recovery of sum paid to Customs as duty payable – Where appellant's customs agent transmitted incorrect information in computer import entry for imported yacht – Where customs duty overpaid due to mistaken belief as to weight of yacht – Where appellant discovered mistake outside statutorily prescribed period for recovery and sought to recover monies paid – Whether s 167(4) of Customs Act 1901 (Cth) operates as a bar to recovery of customs duty paid where no dispute under s 167(1).

Statutes – Interpretation – Whether action available for recovery of customs duty paid outside prescribed statutory circumstances.

Words and phrases – "customs duty", "demand", "dispute", "no action shall lie for the recovery of any sum", "payment under protest".

Customs Act 1901 (Cth) – ss 163, 167.