CEO of Customs v Au

The Chief Executive Officer of Customs (the appellant) sought to appeal a decision of the Supreme Court of New South Wales. The appeal concerned the application of the doctrine of *autrefois acquit* to subsequent proceedings instituted by the appellant against a Mr Au (the respondent) under the *Customs Act 1901* (Cth).

The central legal issue before the Court of Appeal was whether the doctrine of *autrefois acquit*, which prevents an individual from being tried for an offence of which they have already been acquitted, precluded the appellant from instituting subsequent proceedings against the respondent. This question arose because earlier charges laid against the respondent under the *Customs Act* had been withdrawn by the prosecution before the respondent was called upon to plead, and the Magistrate had recorded these withdrawals as "Withdrawn, dismissed".

The Court of Appeal held that the doctrine of *autrefois acquit* did not apply in these circumstances. Their Honours reasoned that for the doctrine to operate, there must have been a prior judicial determination of the charges on their merits. As the charges against the respondent were withdrawn before any plea was entered and without any consideration of the evidence, there had been no acquittal in the legal sense. Consequently, the subsequent proceedings were not barred by the principle of double jeopardy.