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A CUSTOMS PROSECU HON.
High Court's Decision.
SYDNEY.— The Chief Justice gave the
final judgment of- the High Court on Tues
day m the case of the Minister of Customs
against Australasian , Films Ltd.: and
another for the recovery of penalties under-
lie Customs Act for ttllcgcd offences in re
gard to the importation of arcMamne and -
the exportation of cinematographic films.
-His Honor said the company admitted
that in respect of claims for drawback on .
the export of certain -films it had, commit-
ted offences against section 234 .of . the Cna-
tbms Act 1901-1906. He found that none of
the offences so charged was committed with
intent to defraud the revenue. He convic
ted defendant of each of the 24 offences so
charged, and having 'regard to the Careless
ness displayed by the employes of the com-
puny in : connection witn such claims for ;
drawback he imposed a. penalty of £15 for
each of such offences. The company had -
also admitted that in connection '-w.tli-- the re
importation of certain arc lamps it commit-, .
ted offences against the act. He c;nv.ited
- the company of these offences andi iound
that each of- them , was, commuted with- m-> . : .
tent to defraud the revenue. He imposed v
a penatty of £75 for each of the six offences. .
mentioned. The defendant Musgrave had
admitted- that in reject of the claims for
drawback on the cxport of films he,com-
nutted offences against the 'Customs Act,
but' it waa not coutcnded that any of these
offences .were committed with mtent to de-;; . ..
fraud the. Teveuue::r .vMuqpuve would 'be - -
fined> .£10 -for each. of- the .eight offenees of
whmh he had been oonvicted. Australasign , ;
Films Ltd..muat pay. plaintiff's ooets of the
action, '-inoluding the oosts of the roferetico i
to the Full Court.
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