The High Court finally rules on liability

Andrew HudsonBeware those working in licensed premises – you can be liable for amounts equal to duty owing on goods stolen from those premises. Beware those working in licensed premises – you can be liable for amounts equal to duty owing on goods stolen from those premises. On 14 November 2018, following decisions of the Administrative Appeals Tribunal (AAT) and the full Federal Court (FFC), the High Court (HC) handed down its decision in the matter of the Comptroller – General of Customs and Domenic Zappia (Zappia). The HC and other “customs” decisions Decisions of the HC are always awaited with real interest and especially in the “customs” area, given that the HC is as old as the Customs Act 1901 (Act). While there is no immediate right of appeal to the HC, disputes under the Act will often raise issues of sufficient importance to support the grant of special leave to appeal to the HC. More recent decisions of the HC have addressed…

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