Alexander Cowan and Sons Ltd v Lockyer

This matter concerned a dispute between Alexander Cowan and Sons Ltd and Lockyer, the Collector of Customs, regarding customs duties claimed on goods imported before the *Customs Tariff 1902* came into operation. The core of the disagreement lay in whether the *Customs Tariff 1902* had retrospective effect and could be applied to duties that had already been collected or deposited under previous legislation. The case was heard by Griffith, C.J., and O'Connor, J.

The central legal issues before the court were whether the *Customs Tariff 1902*, particularly sections 3, 4, 5, and 6, operated retrospectively to impose duties on goods imported prior to its commencement. Furthermore, the court had to determine the meaning of "duties of customs collected" in the context of money deposited by the importer with the customs authorities before the new tariff was enacted.

The court reasoned that the *Customs Tariff 1902* was not retrospective in its operation. Griffith, C.J., and O'Connor, J., held that the duties were fixed at the time of importation, and any subsequent legislation could not alter the liability for those duties unless expressly stated to have retrospective effect. The money deposited by the importer was considered a provisional payment, and the liability for duty was determined by the law in force at the time the goods were entered for home consumption. The court applied the principle that statutes are generally presumed to operate prospectively unless a clear intention to the contrary is demonstrated.

The court found in favour of Alexander Cowan and Sons Ltd, determining that the duties claimed under the *Customs Tariff 1902* were not legally exigible. The Collector of Customs was ordered to refund the money deposited by the company.