Comptroller General of Customs v Zappia

HIGH COURT OF AUSTRALIAKIEFEL CJ,BELL, GAGELER, NETTLE AND GORDON JJCOMPTROLLER GENERAL OF CUSTOMS  APPELLANTANDDOMENIC ZAPPIA  RESPONDENTComptroller General of Customs v Zappia[2018] HCA 5414 November 2018S91/2018ORDER1. Appeal allowed.2. Set aside orders 1, 2 and 3 of the order of the Full Court of the Federal Court of Australia made on 19 September 2017 and, in their place, order that the appeal to that Court be dismissed.On appeal from the Federal Court of Australia  RepresentationS P Donaghue QC, Solicitor-General of the Commonwealth, with D F C Thomas and R A Minson for the appellant (instructed by Australian Government Solicitor) G O'L Reynolds SC with R S Angyal SC, D P Hume and J K Mee for the respondent (instructed by Hall Partners)Notice:  This copy of the Court's Reasons for Judgment is subject to formal revision prior to publication in the Commonwealth Law Reports.CATCHWORDSComptroller General of Customs v ZappiaCustoms and excise – Customs control – Dutiable goods – Possession, custody or control of dutiable goods – Where company held warehouse licence under Customs Act 1901 (Cth) – Where dutiable goods stolen from company's warehouse before goods entered for home consumption – Where respondent employed by company as general manager and warehouse manager – Where s 35A(1) of Customs Act relevantly provided that a person who "has, or has been entrusted with, the possession, custody or control" of dutiable goods subject to customs control and who fails to keep goods safely shall, on demand by Collector, pay amount equal to customs duty which would...