Hurley v Collector of Customs [2022] FCAFC 92
TAXATION – customs duty – where the Collector of Customs served a demand for payment on the applicant under s 35A of the Customs Act 1901 (Cth) – where the relevant goods (alcoholic beverages) were the subject of a periodic settlement permission under which the goods could be delivered into home consumption without being entered for that purpose – where the duty was not payable before or at the time when the goods were delivered into home consumption – where the duty was paya