Malika Holdings Pty ltd v Stretton

HIGH COURT OF AUSTRALIAGLEESON CJ,McHUGH, GUMMOW, KIRBY AND CALLINAN JJMALIKA HOLDINGS PTY LTD   APPELLANTANDVIRGINIA STRETTON  RESPONDENTMalika Holdings Pty Ltd v Stretton [2001] HCA 1415 March 2001M14/2000ORDER1.   Appeal allowed with costs.2.   Set aside the orders made by the Court of Appeal of the Supreme Court of Victoria on 4 December 1998 and in place thereof, order that the appeal to that Court be dismissed with costs.On appeal from the Supreme Court of VictoriaRepresentation:B J Shaw QC with M A Dreyfus QC for the appellant (instructed by Vann Fisher & Associates)G T Pagone QC with M M Gordon for the respondent (instructed by Australian Government Solicitor)Notice:  This copy of the Court's Reasons for Judgment is subject to formal revision prior to publication in the Commonwealth Law Reports.CATCHWORDSMalika Holdings Pty Ltd v StrettonCustoms and excise – Duty – Proceeding by Collector of Customs for recovery of unpaid duty after goods released to owner – Dispute as to whether duty owed – Whether s 167 Customs Act 1901 (Cth) prevents owner of goods from disputing indebtedness other than by paying duty "under protest" and then commencing action against Collector of Customs for recovery of duty.Statutes – Construction – Presumption that legislation does not erode fundamental rights  – Relevance and contents of presumption.Customs Act 1901 (Cth), ss 153, 165, 167, 273GA(2).GLEESON CJ.   I agree that the appeal should be allowed, and with the reasons given by Gummow and Callinan JJ.To ask whether s 167 of the Customs Act 1901 (Cth) ("the Act") constitutes the only...