Read the full judgment text of HCMA 000022/1986 on BabelCite. This High Court CFI judgment.
1. In this matter it was alleged the appellant had between December 1933 and July 1984 lodged with the Commissioner of Customs and Excise eight export declarations relating to eight consignments totalling 11 units of used motor cars exported to Australia. The F.O.B. value of the cars declared on the export declarations totalled $183,000. Investigations, in which it seems the appellant cooperated, revealed that the value had been understated by $107,000, and that the actual declared value should