Chief Executive Officer of Customs v Labrador Liquor Wholesale Pty Ltd 14

[2001] QCA 280; 188 ALR 493; 162 FLR 230; 123 A Crim R 338; 47 ATR 448

Supreme Court of Queensland - Court of Appeal

Australia - Queensland

20th July, 2001

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text	Citation Index
Australian Petroleum Supplies Pty Ltd v Giuliano	[2001] AATA 1050; 66 ALD 676; 49 ATR 1035	Administrative Appeals Tribunal	Australia	24 Dec 2001	AustLII	2
Powell v Chief Executive Officer of Customs	[2006] QDC 184	District Court of Queensland	Australia - Queensland	28 Jun 2006	AustLII	6
Australian Securities and Investments Commission v Whitlam	[2002] NSWSC 526; (2002) 42 ACSR 143	Supreme Court of New South Wales	Australia - New South Wales	13 Jun 2002	AustLII	4
Bryce v Chief Executive Officer of Customs (No 2)	[2010] QSC 125; [2011] 2 Qd R 40; (2010) 239 FLR 247; (2010) 199 A Crim R 542	Supreme Court of Queensland	Australia - Queensland	30 Apr 2010	AustLII	3
Chief Executive Officer of Customs v Labrador Liquor Wholesale Pty Ltd (No 2)	[2006] QSC 40; (2006) 62 ATR 494	Supreme Court of Queensland	Australia - Queensland	15 Mar 2006	AustLII	12
Queensland v Ward	[2003] QCA 366; [2004] 1 Qd R 429; [2003] ASC 155-059; 1 BFRA 231	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	29 Aug 2003	AustLII	5
Wynch v Ketchell	[2001] QCA 391; [2002] 2 Qd R 560; (2001) 164 FLR 460	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	21 Sep 2001	AustLII	13
Australian Securities and Investments Commission v Plymin (No 1)	[2003] VSC 123; (2003) 175 FLR 124; (2003) 46 ACSR 126; 21 ACLC 700; (2003) 46 ASCR 126; 21 ACL 700	Supreme Court of Victoria	Australia - Victoria	5 May 2003	AustLII	162
Sidebottom v Commissioner of Taxation of the Commonwealth of Australia	[2003] VSCA 2; (2003) 6 VR 302; (2003) 173 FLR 335; (2003) 52 ATR 184	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	19 Feb 2003	AustLII	14
Chief Executive Officer of Customs By Richard Kenneth Coleman, His Duly Authorised Delegate v Amoran Pty Ltd	[2002] WASC 273	Supreme Court of Western Australia	Australia - Western Australia	22 Nov 2002	AustLII
Chief Executive Officer of Customs v Mak	[2002] WASC 235; 133 A Crim R 562	Supreme Court of Western Australia	Australia - Western Australia	9 Oct 2002	AustLII	6
Chief Executive Officer of Customs v Owens International Freight (Aust) Pty Ltd	[2002] WASC 128; (2002) 50 ATR 229	Supreme Court of Western Australia	Australia - Western Australia	31 May 2002	AustLII	5

Law Reform Reports Referring to this Case

Journal Article Title	Citation(s)	Author †	Jurisdiction	Date	Full Text		Citation Index
Principled Regulation: Federal Civil and Administrative Penalties in Australia	[2002] ALRC 95	Australian Law Reform Commission	Australia	circa 2002	AustLII		20

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author †	Jurisdiction	Date	Full Text		Citation Index
"What's Plainly Wrong in Australian Law? An Empirical Analysis of the Rule in Farah"	(2020) 43 University of New South Wales Law Journal 850	Glover, Antonia	Australia	circa 2020	AustLII		2

Legislation Cited

Legislation Name	Provision
Administrative Decisions (Judicial Review) Act 1977 (Cth)
Crimes Act 1914 (Cth)
Customs Act 1901 (Cth)	s33, s61, s120, s133, s198, s230, s234, s245, s247, s249, s255
Excise Act 1901 (Cth)	s33, s86, s92, s120, s133
Evidence Act 1995 (Cth)
Income Tax Assessment Act 1936 (Cth)
Judiciary Act 1903 (Cth)	s79
Taxation Administration Act 1953 (Cth)	s15
Trade Practices Act 1974 (Cth)	s78
Act (Cth)	s247
Evidence Act 1995 (NSW)
Evidence Act 1977 (Qld)	s3, s33, s92

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text	Citation Index
Brown v R	[1986] HCA 11; 160 CLR 171; 64 ALR 161; (1986) 60 ALJR 257; 19 A Crim R 136	High Court of Australia	Australia - Commonwealth	20 Mar 1986	AustLII	176
Briginshaw v Briginshaw	[1938] HCA 34; (1938) 60 CLR 336; [1938] ALR 334; 12 ALJR 100	High Court of Australia	Australia - Commonwealth	14 Oct 1982	AustLII	10263
May v O'Sullivan	[1955] HCA 38; (1955) 92 CLR 654	High Court of Australia	Australia - Commonwealth	18 Jul 1955	AustLII	408
Naismith v McGovern	[1953] HCA 59; (1953) 90 CLR 336; [1953] ALR 846; 10 ATD 405	High Court of Australia	Australia - Commonwealth	11 Sep 1953	AustLII	91
Mallan v Lee	[1949] HCA 48; (1949) 80 CLR 198; [1949] ALR 992	High Court of Australia	Australia - Commonwealth	10 Nov 1949	AustLII	112
R v Smithers; Ex parte McMillan	[1982] HCA 76; 152 CLR 477; 44 ALR 53; 57 ALJR 125	High Court of Australia	Australia - Commonwealth	15 Dec 1937	AustLII	31
Le Mesurier v Connor	[1929] HCA 41; (1929) 42 CLR 481; 36 ALR 41; 1 ABC 97	High Court of Australia	Australia - Commonwealth	10 Oct 1929	AustLII	151
Australian Securities and Investments Commission v Whitlam	[2002] NSWSC 526; (2002) 42 ACSR 143	Supreme Court of New South Wales	Australia - New South Wales	13 Jun 2002	AustLII	4
R v Riley	[1940] NSWStRp 15; (1940) 40 SR (NSW) 111; 57 WN (NSW) 91	Supreme Court of New South Wales	Australia - New South Wales	19 Apr 1940	AustLII	9
Chief Executive Officer of Customs v Tony Longo Pty Ltd	[2001] NSWCA 147; 184 ALR 355; 161 FLR 156; (2001) 52 NSWLR 458	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	23 May 2001	AustLII	28
Wong v Kelly	[1999] NSWCA 439; (1999) 154 FLR 200; 43 ATR 436	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	6 Dec 1999	AustLII	11
Bryce v Chief Executive Officer of Customs (No 2)	[2010] QSC 125; [2011] 2 Qd R 40; (2010) 239 FLR 247; (2010) 199 A Crim R 542	Supreme Court of Queensland	Australia - Queensland	30 Apr 2010	AustLII	3
Chief Executive Officer of Customs v Labrador Liquor Wholesale Pty Ltd (No 2)	[2006] QSC 40; (2006) 62 ATR 494	Supreme Court of Queensland	Australia - Queensland	15 Mar 2006	AustLII	12
Chief Executive Officer of Customs v Labrador Liquor Wholesale Pty Ltd	[2000] QSC 171; (2000) 157 FLR 395; (2000) 179 ALR 563; 114 A Crim R 49	Supreme Court of Queensland	Australia - Queensland	9 Jun 2000	AustLII	5
Queensland v Ward	[2003] QCA 366; [2004] 1 Qd R 429; [2003] ASC 155-059; 1 BFRA 231	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	29 Aug 2003	AustLII	5
Wynch v Ketchell	[2001] QCA 391; [2002] 2 Qd R 560; (2001) 164 FLR 460	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	21 Sep 2001	AustLII	13
McMahon v Queensland	[2000] QCA 483; 158 FLR 458	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	24 Nov 2000	AustLII	4
Preston v Chief Executive Officer of Customs	[2000] QCA 186	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	22 May 2000	AustLII	4
Australian Securities and Investments Commission v Plymin (No 1)	[2003] VSC 123; (2003) 175 FLR 124; (2003) 46 ACSR 126; 21 ACLC 700; (2003) 46 ASCR 126; 21 ACL 700	Supreme Court of Victoria	Australia - Victoria	5 May 2003	AustLII	162
Sidebottom v Commissioner of Taxation of the Commonwealth of Australia	[2003] VSCA 2; (2003) 6 VR 302; (2003) 173 FLR 335; (2003) 52 ATR 184	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	19 Feb 2003	AustLII	14
Chief Executive Officer of Customs By Richard Kenneth Coleman, His Duly Authorised Delegate v Amoran Pty Ltd	[2002] WASC 273	Supreme Court of Western Australia	Australia - Western Australia	22 Nov 2002	AustLII
Chief Executive Officer of Customs v Mak	[2002] WASC 235; 133 A Crim R 562	Supreme Court of Western Australia	Australia - Western Australia	9 Oct 2002	AustLII	6
Chief Executive Officer of Customs v Owens International Freight (Aust) Pty Ltd	[2002] WASC 128; (2002) 50 ATR 229	Supreme Court of Western Australia	Australia - Western Australia	31 May 2002	AustLII	5
R v McStay	(1945) 7 ATD 527; (1945) 3 AITR 209		Australia	circa 1945		10
Charlton v Rogers; Charlton, Ex p	(1985) 82 FLR 40; 20 A Crim R 238		Australia	circa 1985	Legal Online / Westlaw	9
Jackson v Gromann	[1948] VicLawRp 42; [1948] VLR 408		Australia - Victoria	15 Jun 1948	AustLII	8
Kelly v JRA Ltd	(1990) 92 ALR 651		Australia	circa 1990	LexisNexis AU	17
Button v Evans	(1984) 54 ALR 128; 73 FLR 133; [1984] 2 NSWLR 338; 3 ACLR 820		Australia	circa 1984	LexisNexis AU	15
Herron v The Attorney General for New South Wales	(1988) 85 ALR 640; (1988) 94 FLR 278; (1987) 8 NSWLR 601; 28 A Crim R 353		Australia - New South Wales	circa 1987	LexisNexis AU	92
Brackenridge v New Zealand	[2000] 1 Qd R 1; 147 FLR 261; 103 A Crim R 545		Australia - Queensland	circa 2000	LexisNexis AU	4
Hayes v Bondaletoff	[1986] 1 Qd R 455; 24 A Crim R 265		Australia - Queensland	circa 1986	LexisNexis AU	2
Russell v Russell; Farrelly v Farrelly	134 CLR 495; [1976] FLC 90-039; (1976) 50 ALJR 594; 1 Fam LR 11; 9 ALR 103		Australia - Commonwealth	circa 1987	Legal Online / Westlaw	496
Goldsmith v Sperrings Ltd	[1977] 1 WLR 485		United Kingdom	circa 1977	LexisNexis / Westlaw	1
Scott v Geoghegan & Sons Pty Ltd	(1969) 43 ALJR 243		Australia	circa 1969		21
Comptroller-General of Customs v D'Aquino Bros Pty Ltd	(1996) 130 FLR 383; (1996) 135 ALR 649; (1996) 85 A Crim R 517		Australia	circa 1996	Legal Online / Westlaw	31
State v Judge Fawsitt	[1945] IR 183			circa 1945		5
May v O ’ Sullivan	(1954-55) 92 CLR 652		Australia - Commonwealth	circa 1954	Legal Online / Westlaw	1
Amand v Home Secretary	[1943] AC 147; [1942] 2 All ER 381		United Kingdom	circa 1943	LexisNexis / Westlaw	95
Moore v Jack Brabham Holdings Pty Ltd	(1986-87) 7 NSWLR 470		Australia - New South Wales	circa 1986	LexisNexis AU	13
AG v Bradlaugh	[1886] UKLawRpKQB 9; (1885) 14 QBD 667		United Kingdom	15 Feb 1886	CommonLII	50
Jackson v Butterworth	[1945] VicLawRp 66; [1946] VLR 330; [1946] ALR 382; 8 ATD 214		Australia - Victoria	21 Dec 1945	AustLII	18
Woolmington v DPP	[1935] AC 462		United Kingdom	circa 1935	LexisNexis / Westlaw	751
(1987) 7 NSWLR 470	(1987) 7 NSWLR 470		Australia - New South Wales	circa 1987	LexisNexis AU	13
McGovern v Hillman Tobacco Pty Ltd	(1949) 4 AITR 272		Australia	circa 1949		7
Evans v Button	(1988) 81 ALR 61; (1988) 92 FLR 203; (1988) 13 NSWLR 57		Australia	circa 1988	LexisNexis AU	27

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