On 11 October 2013 the High Court granted Special Leave to
Appeal in four cases.
In Thiess v Collector of Customs the appellant imported a yacht into
Australia. For reasons not entirely apparent to the casual observer, because
this yacht had a gross construction tonnage exceeding 150 tons, no duty was
payable upon its importation. However,
due to a mistake made by the appellant’s customs broker who believed the vessel
to be only 108 tons, the yacht was entered under the incorrect tariff
classification and import duty was assessed in the amount of almost $500,000
(along with almost $50,000 in GST payable in respect of the import duty). Section 167 of the Customs Act 1901 provides a procedure by which a dispute as to the
amount or rate at which duty is payable may be resolved. That procedure calls for the full amount to
be paid under protest, and for proceedings challenging that amount or rate to
be commenced within 6 months. As no such
proceedings for the recovery of the duty had been commenced within that time
period, Customs argued that the appellant was not entitled to a refund of the
duty paid. The appellant argued that
section 167 only applied where there had been a demand for payment of duty,
because until such time there could be no dispute or payment made under
protest. This construction issue is the
issue that is the subject of the grant of special leave. Special Leave was refused in relation to a
constitutional argument to the effect that the extinguishment of rights to
repayment of overpaid (or mistakenly paid) duty effected an acquisition of
property on other than just terms.
In Moseley v Director of Public Prosecutions (NT) the appellant was
convicted of the aggravated armed robbery of a KFC outlet in Coconut Grove,
Darwin. He was one of two persons
alleged to have been involved in the robbery, the other being a man named Tippett. Following his conviction, another man named
Da Silva confessed to being the person who had accompanied Tippett in the
robbery. Tippett subsequently
corroborated this confession. As a
result, the appellant successfully appealed to the NT Court of Criminal Appeal
and his conviction was set aside, ostensibly on the basis that there had been a miscarriage of
justice resulting from the absence at his trial of the evidence of Da
Silva. The Court of criminal Appeal
ordered a re-trial. Thereafter, Da Silva
recanted his confession. If Da Silva’s
initial confession was in fact false, then the appellant’s appeal was
predicated upon a fabrication. The DPP
then commenced proceedings to set aside the Court of Criminal Appeal’s judgment
on the grounds of fraud. The issue in
the High Court is whether or not there is power to set aside the judgment, and
if so whether the power should be exercised.
In A-G (NT) v Emmerson the Court
will again be called upon to rule on the validity of criminal asset forfeiture
laws, this time in the Northern Territory.
The challenge raises a number of interesting issues. One is the argument that a statute requiring
a court to declare someone to be a “drug trafficker” in respect of offences
that would not commonly be considered drug trafficking, said to be a
consequence inconsistent with the institutional integrity of the Supreme Court. Another is whether the forfeiture of the
assets, in circumstances where the “declared person” has already been convicted
of the offences that give rise to the declaration, amounts to an additional
punishment at the request of the executive contrary to the institutional
integrity of the Supreme Court. A further argument is to the effect that the
forfeiture amounts to an acquisition of property on other than just terms.
In ADCO Constructions Pty Ltd v
Goudappel the Court will consider an appeal from the NSW Court of Appeal in
relation to the transitional operation of certain amendments to the Workers Compensation Act 1987. Its general importance is difficult to divine,
although it may have something interesting to say about provisions in an Act
authorizing the making of regulations that have a transitional operation and
otherwise amend the operation of the Act itself.
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