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Questions referred from Trial Division. Applicant alleged he had, by mistake, over paid duty on a yacht he purchased. Court considered that applicant had no entitlement to a refund of the duty because of s 167(4) Customs Act 1901 (Cth) and failure to commence action within prescribed period: de Jersey CJ, Muir JA, Fraser JA.
As the appellant had not taken action to recover the over paid duty within six months of payment, his claim was barred under s 167 Customs Act 1901 (Cth). Appeal dismssed: French CJ, Hayne J, Kiefel J, Gageler J, Keane J.
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