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CIVIL ACTION NO. 66 OF 1992 \par \par Between: \par \par }{\b\f0\expnd0\expndtw-3\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 FOODS PACIFIC LIMITED \par }{\f0\expnd0\expndtw-3\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 Plaintiff \par \par - and - \par \par }{\b\f0\expnd0\expndtw-3\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 1.}{\b\f0\expnd0\expndtw-3\lang2057\langfe5129\langnp2057\insrsid8534844\charrsid8534844 }{ \b\f0\expnd0\expndtw-3\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 COMPTROLLER OF CUSTOMS \par 2.}{\b\f0\expnd0\expndtw-3\lang2057\langfe5129\langnp2057\insrsid8534844\charrsid8534844 }{\b\f0\expnd0\expndtw-3\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 ATTORNEY-GENERAL OF FIJI \par }{\f0\expnd0\expndtw-3\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 Defendants \par }\pard \ql \li0\ri0\nowidctlpar\hyphpar0\faauto\rin0\lin0\itap0\pararsid8534844 {\f0\expnd0\expndtw-3\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 \par Mr. H. Lateef for the Plaintiff \par Mr. P. Cowey for the Defendants \par }{\b\f0\expnd0\expndtw-3\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 \par }\pard \qc \li0\ri0\nowidctlpar\hyphpar0\faauto\rin0\lin0\itap0\pararsid8534844 {\b\f0\expnd0\expndtw-3\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 RULING}{ \f0\expnd0\expndtw-3\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 \par }\pard \ql \li0\ri0\nowidctlpar\hyphpar0\faauto\rin0\lin0\itap0\pararsid8534844 {\f0\expnd0\expndtw-3\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 \par On the}{\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 4th of March 1992}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 the plaintiff issued an }{ \b\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 '}{\b\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 Originating Summons'}{ \f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 seeking various declarations and an injunction against the }{\b\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 Comptroller of Customs}{ \f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 .}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 }{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 In support of its summons the plaintiff has filed an affidavit deposed by its accountant containing 47 paragraphs and a large number of annexures. \par \par The brief background to this action may be stated as follows}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 :}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 \par \par In early 1981 the plaintiff company sought and obtained from the }{\b\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 Ministry of Commerce and Industry}{ \f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 various duty and tax concessions and other assistance in order to enable it to set up a }{ \b\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 Meat and Vegetable Cannery}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 .}{ \f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 }{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 During the next }{ \b\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 9 years}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 of its operations the concessions were extended and amended from time to time to accommodate the plaintiff's growing requests and in the light of prevailing government policy. \par \par Then some time in }{\b\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 April 1990}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 allegedly without any amending legislation }{ \b\i\f0\ul\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 or}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 prior warning }{ \b\i\f0\ul\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 or}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 notification to the plaintiff, officers of the }{ \b\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 Customs Department}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 began levying duty on the plaintiff's previously duty-free imports of}{\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 }{\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 '}{\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 cans and ends'}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 and additionally, in }{\b\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 January 1991}{ \f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 for its imports of other}{\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 }{ \i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 '}{\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 raw materials'}{ \f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 in the form of uncooked boneless beef and mutton. \par \par The plaintiff claims that the duty so levied was in breach of its continuing }{\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 '}{\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 concessions agreement'}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 and it seeks various declarations and a refund of the duty paid.}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 }{ \f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 The }{\b\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 Customs Department}{ \f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 on the other hand in levying the duty is clearly of the view that the }{\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 '}{ \b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 agreement'}{\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 (if any)}{ \f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 no longer subsisted.}{\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 \par \par }{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 It is noteworthy that by letter dated}{\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 21st February 1991}{ \f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 the plaintiff unsuccessfully and somewhat inconsistently sought a waiver of the import duties being imposed by the }{ \b\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 Customs Department}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 }{ \b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 "on importation of principal raw materials comprising of meat and cans ..."}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 .}{ \f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 }{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 The decision declining the plaintiff's request however is contained in a letter dated the}{ \i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 22nd of March 1991 (which is some 2 weeks }{\b\i\f0\ul\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 after}{ \i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 the present proceedings were instituted!)}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 and was clearly anticipated by the plaintiff. \par \par The defendants for their part did not file an affidavit in reply but instead have sought to have the action struck out as an abuse of the process of the Court on the following grounds}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 :}{ \f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 \par \par }\pard \ql \li720\ri0\nowidctlpar\hyphpar0\faauto\rin0\lin720\itap0\pararsid8534844 {\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 "(a)}{\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 }{ \b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 there is a specific remedy given by the Customs Act for the enforcement of the rights claimed by the Plaintiff}{ \b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 ;}{\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 and alternatively \par }\pard \ql \li0\ri0\nowidctlpar\hyphpar0\faauto\rin0\lin0\itap0\pararsid10443941 {\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 \par }\pard \ql \li720\ri0\nowidctlpar\hyphpar0\faauto\rin0\lin720\itap0\pararsid8534844 {\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 (b)}{\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 }{ \b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 the correct procedure is by way of judicial review."}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 \par }\pard \ql \li0\ri0\nowidctlpar\hyphpar0\faauto\rin0\lin0\itap0\pararsid8534844 {\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 \par In particular learned counsel for the defendants firstly submitted that }{\b\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 Section 94}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 of the }{\b\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 Customs Act 1986}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 provides the appropriate procedure and remedy for the resolution of the plaintiff's claim. \par \par }{\b\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 Section 94}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 provides}{ \f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 :}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 \par \par }\pard \ql \li720\ri0\nowidctlpar\hyphpar0\faauto\rin0\lin720\itap0\pararsid8534844 {\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 "(1)}{\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 }{ \b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 If any dispute arises as to the amount or rate of duty payable in respect of any goods, or as to the liability of any goods to duty under any customs law, the owner of the goods may pay under protest the sum demanded by the Comptroller as the duty payable in respect of the goods, and thereupon the sum so paid shall, as against the owner of the goods, be deemed to be the proper duty payable in respect of the goods unless the contrary is determined in an action brought in pursuance of this Sect ion."}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 \par }\pard \ql \li0\ri0\nowidctlpar\hyphpar0\faauto\rin0\lin0\itap0\pararsid8534844 {\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 \par From the foregoing, it will be seen at once that the section contemplates a fairly wide category of disputes between the owner of imported goods and the }{\b\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 Comptroller of Customs}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 relating not only to quantitative disputes i.e. }{\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 "the amount or rate of duty payable"}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 but also qualitative i.e. }{\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 the liability of any goods to duty under any customs law"}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 . \par \par }{\b\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 Subsection (2)}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 then provides the following alternative avenues for redress against the decision of the }{\b\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 Comptroller}{ \f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid10443941 -}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 \par \par }\pard \ql \li720\ri0\nowidctlpar\hyphpar0\faauto\rin0\lin720\itap0\pararsid8534844 {\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 "(2)}{\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 }{ \b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 The owner }{\b\i\f0\ul\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 may}{ \b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 - \par \par }\pard \ql \li1440\ri0\nowidctlpar\hyphpar0\faauto\rin0\lin1440\itap0\pararsid8534844 {\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 (a)}{\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 }{ \b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 if the dispute relates to the decision of the Comptroller upon any of the matters specified in the schedule to this Act, within 3 months after the date of payment, enter an appeal to the Court of Review established under the provisions of Section 174}{ \b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 ;}{\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 \par \par (b)}{\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 }{\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 in any other case, within 3 months after the date of payment, bring an action against the Comptroller in any Court of competent jurisdiction for the recovery of the whole or any part of the sum paid."}{ \b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid10443941 \par }{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 (my underlining)}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444 \par }\pard \ql \li0\ri0\nowidctlpar\hyphpar0\faauto\rin0\lin0\itap0\pararsid8534844 {\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844\charrsid8534844 \par }{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 It may be noted here that the matters specified }{\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 '}{ \b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 in}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 }{ \b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 the Schedule to the Act'}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 are two-fold, namely}{ \f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 :}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 \par \par }\pard \ql \li720\ri0\nowidctlpar\hyphpar0\faauto\rin0\lin720\itap0\pararsid8534844 {\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 "Decisions of the Comptroller on - \par }\pard \ql \li0\ri0\nowidctlpar\hyphpar0\faauto\rin0\lin0\itap0\pararsid8534844 {\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid10443941 \par }\pard \ql \li1440\ri0\nowidctlpar\hyphpar0\faauto\rin0\lin1440\itap0\pararsid8534844 {\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 (i)}{\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 }{ \b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 the interpretation of the customs tariff \par }\pard \ql \li0\ri0\nowidctlpar\hyphpar0\faauto\rin0\lin0\itap0\pararsid10443941 {\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 \par }\pard \ql \li1440\ri0\nowidctlpar\hyphpar0\faauto\rin0\lin1440\itap0\pararsid8534844 {\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 (ii)}{\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 }{ \b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 the classification of goods under the customs tariff."}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 \par }\pard \ql \li0\ri0\nowidctlpar\hyphpar0\faauto\rin0\lin0\itap0\pararsid8534844 {\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 \par which further exemplifies the breadth of }{\b\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 Section 92}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 . \par \par Furthermore a perusal of the provisions relating to the }{\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 '}{\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 Court of Review'}{ \f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 reveals that there is a right of appeal to the Supreme Court}{\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 (now High Court)}{ \f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 against the decision of the }{\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 '}{ \b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 Court of Review'}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 .}{ \b\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 }{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 \par \par In either event }{\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 i.e.}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 an appeal to the }{ \b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 '}{\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 Court of Review'}{ \f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 against the Comptroller's decision }{\b\i\f0\ul\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 or}{ \f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 Court action for the recovery of duty paid, proceedings must be brought }{\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 "within 3 months after the date of payment"}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 . \par \par It should be noted that the plaintiff has not specifically mentioned the provisions of }{\b\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 Section 94}{ \f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 nor for that matter has its applicability been clearly excluded but in any event there can be little doubt that if the plaintiff's action does fall within the terms of }{ \b\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 Section 94}{\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 (as learned counsel for the defendant urges)}{ \f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 then there has been a flagrant breach of the statutory time limit imposed. \par \par Learned counsel for the plaintiff referred however to the}{\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 }{\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 '}{ \i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 limitation'}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 imposed by }{ \b\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 Subsection (3)}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 of }{ \b\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 Section 94}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 which reads}{ \f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 :}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 \par \par }\pard \ql \li720\ri0\nowidctlpar\hyphpar0\faauto\rin0\lin720\itap0\pararsid8534844 {\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 "(3)}{\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 }{ \b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 No action shall lie for the recovery of any sum paid under the provisions of Subsection (1) unless, before payment is made, the words }{ \b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 '}{\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 paid under protest' are written on every copy of the entry of the goods presented to the Customs and signed by the owner of the goods or his agent."}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 \par }\pard \ql \li0\ri0\nowidctlpar\hyphpar0\faauto\rin0\lin0\itap0\pararsid8534844 {\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 \par In particular counsel referred to the plaintiff's affidavit wherein is deposed that although duty was paid}{\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 }{ \i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 '}{\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 under protest'}{ \f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 numerous of its entries were not so-marked because of alleged threats from Customs officials dealing with the plaintiff's entries. \par \par In these circumstances learned counsel submits that relief under }{\b\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 Section 94}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 would strictly not be available to the plaintiff and resort must be had to some other}{\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 }{\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 '}{ \i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 form of action'}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 in order to obtain redress of the plaintiff's grievance. \par \par In this latter regard counsel for the plaintiff submitted that an action for declaratory relief was a speedy and appropriate}{\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 }{ \i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 '}{\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 form of action'}{ \f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 available to the plaintiff especially as there was no substantial dispute as to the facts, and the principal issue for the Court was a legal one.}{ \f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 }{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 What it is however is not entirely clear and remains so even after counsel's submissions.}{ \f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444 \par }{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844\charrsid8534844 \par }{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 Certainly the Court's attention was not drawn to any relevant statutory provision nor for that matter has any particular }{ \b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 '}{\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 concessions agreement'}{ \f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 been put forward for interpretation. \par \par Perhaps this may be largely due to a lack of compliance with the requirements of }{\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 Order 7 r.3}{ \f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 of the }{\b\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 High Court}{ \f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 }{\b\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 Rules}{ \f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 which provides \par \par }\pard \ql \li720\ri0\nowidctlpar\hyphpar0\faauto\rin0\lin720\itap0\pararsid8534844 {\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 "3-(1)}{\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 }{ \b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 Every originating summons must include a statement of the questions on which the plaintiff seeks the determination ... of the High Court or, as t he case may be, a concise statement of the relief or remedy claimed in the proceedings ... with sufficient particulars to identify the cause or causes of action in respect of which the plaintiff claims that relief or remedy."}{ \i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 \par }\pard \ql \li0\ri0\nowidctlpar\hyphpar0\faauto\rin0\lin0\itap0\pararsid8534844 {\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 \par }{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 Be that as it may the preliminary objection of learned counsel for the defendants is one as to }{ \b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 "form"}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 and must be carefully examined before any pre-emptory relief can be granted. }{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 }{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 In this regard I note that the avenues for redress provided by }{ \b\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 Section 94(2)}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 are at the discretion of the owner of imported goods to invoke as he sees fit.}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 }{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 In my view the use of the word }{ \b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 "may"}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 in the context of the subsection presents of no other possible interpretation. \par \par The }{\b\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 Section}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 is also dependant upon the payment of the duty levied by the }{ \b\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 Comptroller}{\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 (albeit }{ \b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 '}{\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 under protest'}{ \i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 )}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 .}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 }{ \f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 As such it does not provide any redress for an owner of imported goods who also objects to the }{ \b\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 Comptroller's }{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 decision but refuses to pay the duty levied.}{ \f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 }{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 Is such an importer to be left without any redress ?}{ \f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 }{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 I cannot accept that that c ould have been the intention of the legislature nor am I persuaded by the suggestion that the plaintiff merely by paying the duty had invoked }{\b\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 Section 94}{ \f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 . \par \par Indeed the fact that the plaintiff instituted these proceedings well outside the }{\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 '}{\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 3 months'}{ \f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 limitation period and is aware that a large number of its }{\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 '}{ \b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 customs entries'}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 were not appropriately marked in terms of the statutory requirement under }{\b\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 Section 94(3)}{ \f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 tends to suggest the contrary. \par \par I accept at once that }{\b\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 Section 94}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 does provide a convenient procedure whereby an importer who has paid duty }{\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 '}{\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 under protest'}{ \f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 can obtain speedy relief but much clearer words are needed to persuade me that no other manner of obtaining relief is available to him. \par \par Similarly the mere fact that }{\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 '}{\b\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 judicial review'}{ \f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 may be a more appropriate procedure insofar as the plaintiff's complaint is against a decision of a public officer exercising statutory powers, namely, the }{ \b\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 Comptroller}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 }{ \b\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 of Customs}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 acting under the }{ \b\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 Customs Act,}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 does not persuade me that no other}{ \i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 }{\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 '}{\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 form of action'}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 may be taken for the determination of the plaintiff's rights. \par \par Needless to say the award of}{\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 }{\i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 '}{ \i\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 declaratory relief'}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 is a matter within the discretion of the Court to grant or refuse as it sees fit in all the circumstances of any particular case having regard to the interests involved and their justiciability. \par \par Accordingly I rule that the defendants application to strike out these proceedings as being an abuse of the process of the Court must be and is hereby refused and by way of further direction I order that the defendants file and serve within}{ \b\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 14 days}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 of the date hereof an affidavit in reply with liberty to the plaintiff to file and serve an affidavit in reply within }{\b\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 7 days}{ \f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 thereafter (if necessary). \par \par The matter is adjourned before the }{\b\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 Chief Registrar}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 on }{ \b\f0\ul\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 Wednesday 10th March 1993}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 at }{ \b\f0\ul\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 11.00 a.m}{\b\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 . }{ \f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 to fix a fresh date for hearing of the plaintiff's substantive summons. \par \par }\pard \qc \li0\ri0\nowidctlpar\hyphpar0\faauto\rin0\lin0\itap0\pararsid8534844 {\b\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 (D.V. Fatiaki) \par }{\b\f0\ul\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 JUDGE \par }\pard \ql \li0\ri0\nowidctlpar\hyphpar0\faauto\rin0\lin0\itap0\pararsid8534844 {\b\f0\ul\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 \par }{\b\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 At Suva, \par 17th February, 1993.}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 \par }\pard \qr \li0\ri0\nowidctlpar\hyphpar0\faauto\rin0\lin0\itap0\pararsid8534844 {\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid8534844 HBC0066D.92S}{\f0\expnd0\expndtw-2\lang2057\langfe5129\langnp2057\insrsid6905444\charrsid8534844 \par }}