ATTORNEY GENERAL v. JULES RENARD AND COMPANY

24 VLR 970·A’BECKETT, HODGES, and HOOD, JJ.
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24 VLR 970
24 VLR 970
ATTORNEY GENERAL v. JULES RENARD AND COMPANY Supreme Court of Victoria (Full Court) A’BECKETT, HODGES, and HOOD, JJ. 09 June 1899 Customs Acts — 1890 (No. 1161), s. 84; No. 1471, s. 9 — Powers of Commissioner of Customs — Invoice — Goods — Forfeiture — Undervaluation .

Where it appears to the Commissioner of Customs that foreign goods entered at the Customs for ad valorem duty are in an invoice or entry produced by the importers undervalued, all such goods are, under sec. 84 of the Customs Act 1890, forfeited, or liable to be forfeited, to Her Majesty.

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