High Court of Australia

Thiess v Collector of Customs [2014] HCA 12

250 CLR 664; 88 ALJR 514; 306 ALR 594

2 Apr 2014

Case Number: B57/2013


French CJ, Hayne, Kiefel, Gageler, Keane JJ


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.

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