{\rtf1\ansi\ansicpg1252\uc1\deff0\stshfdbch0\stshfloch0\stshfhich0\stshfbi0\deflang1033\deflangfe1033{\fonttbl{\f0\froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\f180\froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}{\f181\froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\f183\froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\f184\froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\f185\froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}{\f186\froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}
{\f187\froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}{\f188\froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}}{\colortbl;\red0\green0\blue0;\red0\green0\blue255;\red0\green255\blue255;
\red0\green255\blue0;\red255\green0\blue255;\red255\green0\blue0;\red255\green255\blue0;\red255\green255\blue255;\red0\green0\blue128;\red0\green128\blue128;\red0\green128\blue0;\red128\green0\blue128;\red128\green0\blue0;\red128\green128\blue0;
\red128\green128\blue128;\red192\green192\blue192;}{\stylesheet{\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \snext0 Normal;}{\*\cs10 \additive \ssemihidden 
Default Paragraph Font;}{\*\ts11\tsrowd\trftsWidthB3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblind0\tblindtype3\tscellwidthfts0\tsvertalt\tsbrdrt\tsbrdrl\tsbrdrb\tsbrdrr\tsbrdrdgl\tsbrdrdgr\tsbrdrh\tsbrdrv 
\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1024\langfe1024\cgrid\langnp1024\langfenp1024 \snext11 \ssemihidden Normal Table;}{\s15\ql \fi1296\li0\ri0\sl-216\slmult0
\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon0 \snext15 Style 1;}{\s16\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon0 \snext16 Style 2;}{\s17\ql \fi1440\li0\ri0\sl420\slmult0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 
\sbasedon0 \snext17 Style 3;}{\s18\ql \li144\ri1872\widctlpar\wrapdefault\faauto\adjustright\rin1872\lin144\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon0 \snext18 Style 4;}}{\*\rsidtbl \rsid202086\rsid285926\rsid342215
\rsid397611\rsid605514\rsid605903\rsid800752\rsid1078021\rsid1143579\rsid1538133\rsid1995007\rsid2103407\rsid2973941\rsid3832974\rsid4207686\rsid4790972\rsid4795890\rsid5254361\rsid7081943\rsid7154528\rsid9400153\rsid9838198\rsid9975880\rsid10118774
\rsid10554776\rsid10575977\rsid10710058\rsid11090625\rsid11891643\rsid12077178\rsid12201655\rsid12267157\rsid12931207\rsid13638032\rsid14112996\rsid14376118\rsid15205839\rsid16065725\rsid16388939\rsid16726848}{\*\generator Microsoft Word 10.0.6846;}{\info
{\operator maltungtung_l}{\creatim\yr2008\mo8\dy1\hr9\min28}{\revtim\yr2008\mo11\dy26\hr16\min47}{\version27}{\edmins250}{\nofpages9}{\nofwords3697}{\nofchars21078}{\nofcharsws24726}{\vern16393}{\*\password 00000000}}{\*\xmlnstbl 
{\xmlns1 urn:schemas-microsoft-com:office:smarttags}}\paperw12240\paperh15840\margl1440\margr1440\margt1440\margb1440\gutter0 
\widowctrl\ftnbj\aenddoc\grfdocevents0\noxlattoyen\expshrtn\noultrlspc\dntblnsbdb\nospaceforul\subfontbysize\formshade\horzdoc\dghspace120\dgvspace120\dghorigin1701\dgvorigin1984\dghshow0\dgvshow3
\jcompress\viewkind4\viewscale100\pgbrdrhead\pgbrdrfoot\nolnhtadjtbl\rsidroot10118774 \fet0{\*\wgrffmtfilter 013f}\sectd \psz266\linex0\sectdefaultcl\sectrsid1143579\sftnbj {\*\pnseclvl1\pnucrm\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl2
\pnucltr\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl3\pndec\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl4\pnlcltr\pnstart1\pnindent720\pnhang {\pntxta )}}{\*\pnseclvl5\pndec\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl6
\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl7\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl8\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang 
{\pntxtb (}{\pntxta )}}\pard\plain \qc \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid800752 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
IN THE SUPREME COURT OF {\*\xmlopen\xmlns1{\factoidname country-region}}{\*\xmlopen\xmlns1{\factoidname place}}FIJI{\*\xmlclose}{\*\xmlclose}
\par CIVIL JURISDICTION}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid16726848 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid605514 
\par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid800752 {\fs24\lang2057\langfe1033\langnp2057\insrsid605514\charrsid7154528 ACTION NO.148 OF 1975
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid800752 {\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid800752 {\fs24\lang2057\langfe1033\langnp2057\insrsid800752 BETWEEN
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid800752 {\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
\par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid16726848 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 SHANTILAL BROTHERS
\par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid800752 {\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 Plaintiff
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid800752 {\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
\par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid800752 {\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 A}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 ND
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid800752 {\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
\par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid16726848 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 THE COMPTROLLER OF CUSTOMS OF FIJI}{
\b\fs24\lang2057\langfe1033\langnp2057\insrsid16726848  and}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
\par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid800752 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 THE ATTORNEY GENERAL
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 Defendants}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid800752 {\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
\par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid800752 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 JUDGMENT
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid800752 {\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid16726848 {\fs24\lang2057\langfe1033\langnp2057\insrsid12201655 This action was commenced}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
 by writ dated and filed {\*\xmlopen\xmlns1{\factoidname date}{\xmlattr\xmlattrns0{\xmlattrname Month}{\xmlattrvalue 9}}{\xmlattr\xmlattrns0{\xmlattrname Day}{\xmlattrvalue 29}}{\xmlattr\xmlattrns0{\xmlattrname Year}{\xmlattrvalue 1977}}}
the 13th May, 1975{\*\xmlclose}. The action was brought against the Comptroller of Customs and not against the Attorney}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752  General }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 as }{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752 it }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 s}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 h}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 ou}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752 ld h}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 ave}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752  been pursuant to section 12(2) }{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 of the Crown Proceedings Ordinance. However, by}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752  }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
Order dated the 30th August, 1977 the Attorney General was added as a defendant.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid800752 {\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
\par The claim by the plaintiff, a firm of importers and expor}{\fs24\lang2057\langfe1033\langnp2057\insrsid12077178 ters, is for payment of the sum}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
 of $3091.81 which the plaintiff claims is payable as drawback under the provisions of section 125 of the Customs Ordinance. This section provides for repayment of Customs duty paid by way of drawback on imported goods which are subsequently expor
ted subject to compliance with the conditions specified in the section.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
\par The sum of $3091.81 is alleged to be the total of three Applications for Payment of Drawback made on a Customs fo}{\fs24\lang2057\langfe1033\langnp2057\insrsid1995007 rm numbered C.37. All of which were}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752  lodged with}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752  }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 the Customs within six
 months from the dates of the entries for shipment.
\par 
\par The plaintiff alleges that three C.37 forms were lodged with the Customs for the amounts and on the dates as under}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 :
\par 
\par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid800752 {\fs24\lang2057\langfe1033\langnp2057\insrsid800752 1. }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
$108.12 on the 14th February 1972 and}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752  }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 subsequently lodged again on {\*\xmlopen\xmlns1{\factoidname date}{\xmlattr\xmlattrns0
{\xmlattrname Month}{\xmlattrvalue 9}}{\xmlattr\xmlattrns0{\xmlattrname Day}{\xmlattrvalue 29}}{\xmlattr\xmlattrns0{\xmlattrname Year}{\xmlattrvalue 1977}}}the 20}{\fs24\lang2057\langfe1033\super\langnp2057\insrsid11090625\charrsid11090625 th}{
\fs24\lang2057\langfe1033\langnp2057\insrsid11090625  }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 October, 1972{\*\xmlclose}.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid800752 {\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid800752 {\fs24\lang2057\langfe1033\langnp2057\insrsid800752 2. }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 $1115.72 on {\*\xmlopen\xmlns1
{\factoidname date}{\xmlattr\xmlattrns0{\xmlattrname Month}{\xmlattrvalue 9}}{\xmlattr\xmlattrns0{\xmlattrname Day}{\xmlattrvalue 29}}{\xmlattr\xmlattrns0{\xmlattrname Year}{\xmlattrvalue 1977}}}the 1st March, 1972{\*\xmlclose}.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid800752 {\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid800752 {\fs24\lang2057\langfe1033\langnp2057\insrsid800752 3. }{\fs24\lang2057\langfe1033\langnp2057\insrsid11090625 $1868.0}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 5 on {\*\xmlopen\xmlns1{\factoidname date}{\xmlattr\xmlattrns0{\xmlattrname Month}{\xmlattrvalue 9}}{\xmlattr\xmlattrns0{\xmlattrname Day}{\xmlattrvalue 29}}{\xmlattr\xmlattrns0
{\xmlattrname Year}{\xmlattrvalue 1977}}}the 29th March, 1972{\*\xmlclose}.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid800752 {\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 Th}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 ese three sums tot}{\fs24\lang2057\langfe1033\langnp2057\insrsid11090625 al $3091.89 and not the sum of $}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 3091.81 }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 c}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 laimed.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid11090625 At the hearing counsel for the defence admitted }{\fs24\lang2057\langfe1033\langnp2057\insrsid11891643\charrsid11090625 t}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid11090625 he claim for the sum of $108.12 and I am now only concerned with the claims for the other two sums which the defence alleges were not received by the Customs Department.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
\par Under section 125(1)}{\fs24\lang2057\langfe1033\langnp2057\insrsid2103407  }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 (d) of the Customs Ordinance }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 dr}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 awback may be payable if the claim is established at the }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 time of the re-}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 export and payment is demanded within one}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752  mo}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
nth from the date of the entry for shipment. Section }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 1}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 25(1)}{\fs24\lang2057\langfe1033\langnp2057\insrsid2103407  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 (d) was amended by the Customs (Amendment) Act, 1973 }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 wh}{\fs24\lang2057\langfe1033\langnp2057\insrsid2103407 ich came into operation on}
{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752  {\*\xmlopen\xmlns1{\factoidname date}{\xmlattr\xmlattrns0{\xmlattrname Month}{\xmlattrvalue 9}}{\xmlattr\xmlattrns0{\xmlattrname Day}{\xmlattrvalue 29}}{\xmlattr\xmlattrns0{\xmlattrname 
Year}{\xmlattrvalue 1977}}}1st January, 1974{\*\xmlclose}. Prior to}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752  th}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 e amendment the period within which a claim had to be made }{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752 wa}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 s six months. Six months is the period applicable in}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752  th}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 e instant case.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
\par At the commencement of the hearing counsel for }{\fs24\lang2057\langfe1033\langnp2057\insrsid9400153 th}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 e defendants argued a preliminary issue raised in the }{
\fs24\lang2057\langfe1033\langnp2057\insrsid9400153 S}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 tatement of Defence namely whether the plaintiff}{\fs24\lang2057\langfe1033\langnp2057\insrsid4790972 '}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 s claim}{\fs24\lang2057\langfe1033\langnp2057\insrsid9400153  w}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 as barred by the provisions of the Public Officers }{
\fs24\lang2057\langfe1033\langnp2057\insrsid9400153 Pro}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 tection Ordinance.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid9400153\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 This action was commenced a little over three }{\fs24\lang2057\langfe1033\langnp2057\insrsid9400153 y}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
ears after the cause of action arose and if the Public }{\fs24\lang2057\langfe1033\langnp2057\insrsid9400153 O}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 fficers Protection Ordinance has application the plaintiff}{
\fs24\lang2057\langfe1033\langnp2057\insrsid9400153  i}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 s considerably out of time. I ruled that the Ordinance }{\fs24\lang2057\langfe1033\langnp2057\insrsid9400153 h}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 ad no application to a claim in the nature of the}{\fs24\lang2057\langfe1033\langnp2057\insrsid9400153  p}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 laintiff}{
\fs24\lang2057\langfe1033\langnp2057\insrsid4790972 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 s claim which is for payment of a sum payable under }{\fs24\lang2057\langfe1033\langnp2057\insrsid9400153 th}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 e provisions of the Customs Ordinance. I stated at the}{\fs24\lang2057\langfe1033\langnp2057\insrsid9400153  t}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
ime that I would deal more fully with the submissions }{\fs24\lang2057\langfe1033\langnp2057\insrsid9400153 in }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 my judgment.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid9400153\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 In support of his submission Mr. Rabuka referred }{\fs24\lang2057\langfe1033\langnp2057\insrsid9838198 t}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
o three authorities:}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid9400153\charrsid800752 
\par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid9400153 {\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 {\*\xmlopen\xmlns1{\factoidname date}{\xmlattr\xmlattrns0{\xmlattrname Month}
{\xmlattrvalue 9}}{\xmlattr\xmlattrns0{\xmlattrname Day}{\xmlattrvalue 29}}{\xmlattr\xmlattrns0{\xmlattrname Year}{\xmlattrvalue 1977}}}{\*\xmlopen\xmlns1{\factoidname date}{\xmlattr\xmlattrns0{\xmlattrname Month}{\xmlattrvalue 9}}{\xmlattr\xmlattrns0
{\xmlattrname Day}{\xmlattrvalue 29}}{\xmlattr\xmlattrns0{\xmlattrname Year}{\xmlattrvalue 1977}}}C.A.{\*\xmlclose}{\*\xmlclose} No.6 of 19}{\fs24\lang2057\langfe1033\langnp2057\insrsid9400153 75 }{
\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid9400153\charrsid9400153 Shiu Ram v. Attorney General
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid800752 {\fs24\lang2057\langfe1033\langnp2057\insrsid9400153 
\par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid9400153 {\i\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid16726848 The}{\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid9400153 
 Attorney General for {\*\xmlopen\xmlns1{\factoidname date}{\xmlattr\xmlattrns0{\xmlattrname Month}{\xmlattrvalue 9}}{\xmlattr\xmlattrns0{\xmlattrname Day}{\xmlattrvalue 29}}{\xmlattr\xmlattrns0{\xmlattrname Year}{\xmlattrvalue 1977}}}{\*\xmlopen\xmlns1
{\factoidname date}{\xmlattr\xmlattrns0{\xmlattrname Month}{\xmlattrvalue 9}}{\xmlattr\xmlattrns0{\xmlattrname Day}{\xmlattrvalue 29}}{\xmlattr\xmlattrns0{\xmlattrname Year}{\xmlattrvalue 1977}}}Kenya{\*\xmlclose}{\*\xmlclose} v. Hater}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752  (1958) E.A. Reports 393 and}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid800752 {\fs24\lang2057\langfe1033\langnp2057\insrsid9400153\charrsid800752 
\par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid9400153 {\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid9400153 Mohammed v. Attorne}{
\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid9400153\charrsid9400153 y}{\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid9400153  General and Another}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752  (1971) }{
\fs24\lang2057\langfe1033\langnp2057\insrsid9400153 E}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 .A. }{\fs24\lang2057\langfe1033\langnp2057\insrsid9400153 C}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 our}{
\fs24\lang2057\langfe1033\langnp2057\insrsid9400153 t}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752  o}{\fs24\lang2057\langfe1033\langnp2057\insrsid9400153 f}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid9400153 A}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 ppea}{\fs24\lang2057\langfe1033\langnp2057\insrsid9400153 l}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
 Reports }{\fs24\lang2057\langfe1033\langnp2057\insrsid9400153 241}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 .}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid800752 {\fs24\lang2057\langfe1033\langnp2057\insrsid9400153\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid9400153 In }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 all these cases the claims were founded in tort and}{\fs24\lang2057\langfe1033\langnp2057\insrsid9400153  w}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 ere for damages for negligence.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid9400153\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 The plaintiff claim is to recover a sum of }{\fs24\lang2057\langfe1033\langnp2057\insrsid9400153 m}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
oney alleged to be recoverable under section 125 of the }{\fs24\lang2057\langfe1033\langnp2057\insrsid9400153 Cu}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 stoms Ordinance. It is not an action arising from tort.
\par 
\par Under section 4(1) of the Limitation Act 1971 }{\fs24\lang2057\langfe1033\langnp2057\insrsid4795890 an }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 action brought to recover any sum recoverable by vir}{
\fs24\lang2057\langfe1033\langnp2057\insrsid605903 tue any Act, other than a penalt}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 y or forfeiture, can be}{\fs24\lang2057\langfe1033\langnp2057\insrsid9400153  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 brought within six years from the date on which the cause of action arises.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid9400153\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 Section 27 of the Limitation Act applies the Act to proceedings by or against the Crown save where in that Act or any other Act otherwise provided.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid9400153\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 Section 25 of the Crown Proceedings Ordinance provides that nothing in that Ordinance shall prejudice the right of the Crown to rely upon the law relating to limitation of time f
or bringing proceedings against public}{\fs24\lang2057\langfe1033\langnp2057\insrsid9400153  }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
authorities. If the Public Officers Protection Ordinance has application in the instant case it is clear the plaintiffs claim would be barred.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid9400153\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 In my view however, the Public Officers Protection Ordinance is concerned with actions arising in tort and that is clear from the wording of section 2 of}{
\fs24\lang2057\langfe1033\langnp2057\insrsid9400153  }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
the Ordinance. It has no application to a claim for payment of a sum payable under section 125 of the Custom Ordinance. I hold that section 4 of the Limitation Act applies and the plaintiffs are not barred from prosecuting their claim.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid9400153\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 To succeed in this present action on the remaining two claims the plaintiffs must establish that they established their claim for drawback and demanded payment}{
\fs24\lang2057\langfe1033\langnp2057\insrsid9400153  }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 within six months from the date of entry for shipment of the imported goods.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 

\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid9400153\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 By consent a bundle containing 40 documents was put in evidence.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid9400153\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 Document No.18 is a copy C.37 containing a list of 12 entries showing a to}{\fs24\lang2057\langfe1033\langnp2057\insrsid9400153 tal of $1115.72 claimed as draw}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 back. Documents 19 to 30 inclusive, include the relevant}{\fs24\lang2057\langfe1033\langnp2057\insrsid9400153  }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
Export Drawback forms C.36. Each C.36 has an entry or warrant number which corresponds with the 12 numbers listed on the C.37 exhibit 18. Document No.31 is a copy C.37 containing a list of seven entries showing a total of $1868.05. Document
s 32 to 40 include the relevant Export Drawback}{\fs24\lang2057\langfe1033\langnp2057\insrsid9400153  }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 Forms C.36 each stamped with a warrant number which c}{
\fs24\lang2057\langfe1033\langnp2057\insrsid14112996 orres}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 ponds with the seven numbers listed in exhibit 31.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid9400153\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 Attached to each of the C.36 documents is a landing certificate and copies of bills of lading.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid14112996\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 When exhibits 1 to 40 were put in by consent}{\fs24\lang2057\langfe1033\langnp2057\insrsid14112996  }{\fs24\lang2057\langfe1033\langnp2057\insrsid16065725 by plaintiffs}{
\fs24\lang2057\langfe1033\langnp2057\insrsid4790972 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
 counsel, counsel for the defendants did not advise the Court that there was any objection to any of the documents being admitted as evidence. During the evidence}{\fs24\lang2057\langfe1033\langnp2057\insrsid14112996  of Mr. }{
\fs24\lang2057\langfe1033\langnp2057\insrsid4790972 Harg}{\fs24\lang2057\langfe1033\langnp2057\insrsid4790972\charrsid800752 ovind}{\fs24\lang2057\langfe1033\langnp2057\insrsid4790972 ,}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
 Mr. Suttil objected to a landing certificate, exhibit 19(b) purportedly signed by the Comptroller of Customs at Apia Western {\*\xmlopen\xmlns1{\factoidname date}{\xmlattr\xmlattrns0{\xmlattrname Month}{\xmlattrvalue 9}}{\xmlattr\xmlattrns0{\xmlattrname 
Day}{\xmlattrvalue 29}}{\xmlattr\xmlattrns0{\xmlattrname Year}{\xmlattrvalue 1977}}}Samoa{\*\xmlclose}, being referred to. The objection was upheld as it transpired that the arrangement between counsel was that documents were tendered subject to}{
\fs24\lang2057\langfe1033\langnp2057\insrsid14112996  }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
the right to object to admissibility. This reservation should have been made clear to the Court before the documents were put in by consent or, preferably, the documents which were not admitted should have been excluded from the documents put in by con
sent and formally proved. Since the landing certificates are documents which the Customs Department require an export}{\fs24\lang2057\langfe1033\langnp2057\insrsid14112996 e}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
r to obtain before approving an application for drawback payment to establish that the goods were in fact exported the objection to production in Court of a certificate unless formally}{\fs24\lang2057\langfe1033\langnp2057\insrsid14112996  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 proved is somewhat difficult to understand. I have therefore ignored the landing certificates.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid14112996\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 It is necessary to detail the procedure which is followed to establish a claim for drawback. There was no dispute as to what the procedure was in 1972.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid14112996\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 An exporter seeking to re-export imported goods fills in a C.36 which lists the goods to be exported and the exporter
 signs a declaration on the form. Notice is given to the Customs stating the intention to export goods under drawback. This notice is on the reverse side of the C.36 form. The Collector nominates a Customs officer and the shed to which the goods are to be
 
taken. That officer is approached and he gives a date and time when he will physically examine the goods. On the appointed day and time the goods with the C.36 forms are taken to this officer who takes the C.36 forms and checks them against the import doc
uments relating to the goods. The officer then has the cases or packages opened and he physically checks the goods. After this check the goods are repacked in the officer}{\fs24\lang2057\langfe1033\langnp2057\insrsid4790972 '}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 s presence and the cases or packages sealed.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid14112996\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 The checking officer then signs on the r
everse side of the C.36 which indicates he has examined the goods with the original invoices and found them correct and that the origin, value, rates of duty and computations detailed on the C.36 are correct.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid14112996\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 The checking officer -also endorses the bill of lading and the goods with the bill of lading are t}{\fs24\lang2057\langfe1033\langnp2057\insrsid16065725 hen taken to the shipping agent}{
\fs24\lang2057\langfe1033\langnp2057\insrsid4790972 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 s cle}{\fs24\lang2057\langfe1033\langnp2057\insrsid14112996 rk and left with him. Once the }{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 goods have been }{\fs24\lang2057\langfe1033\langnp2057\insrsid16065725 delivered to the shipping agent}{\fs24\lang2057\langfe1033\langnp2057\insrsid4790972 '}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 s clerk the exporter has no further control over the goods.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid14112996\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 The checking officer retains the C.36 forms and returns them to the Long Room.
\par 
\par When the drawback entry has been approved by the Customs, and after the ship on which the goods are exported has sailed, a copy of }{\fs24\lang2057\langfe1033\langnp2057\insrsid16065725 the C.36 is put in the exporter}{
\fs24\lang2057\langfe1033\langnp2057\insrsid4790972 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 s}{\fs24\lang2057\langfe1033\langnp2057\insrsid14112996  }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
box in the Lon}{\fs24\lang2057\langfe1033\langnp2057\insrsid14112996 g Room. The exporter then pays c}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 ertain Customs charges.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid14112996\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 The C.36 is entered by the Customs in a C.36 Drawback Register and given a warrant number. Particulars of the warrant number are stamped on the C.36 forms with}{
\fs24\lang2057\langfe1033\langnp2057\insrsid1538133  }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 a date and indicating that export payment of fees has been received. A copy of the C.36 duly stamped is then placed }{
\fs24\lang2057\langfe1033\langnp2057\insrsid16065725 in the exporter}{\fs24\lang2057\langfe1033\langnp2057\insrsid4790972 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 s box or on }{
\fs24\lang2057\langfe1033\langnp2057\insrsid1538133 occasion}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 s handed direct to the exporter or his clerk.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid1538133\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 The C.36 Drawback Register was put in evidence by the defendants (exhibit 42). All the relevant 
C.36 Export Drawback Applications which make up the claims by the plaintiff for the sum of $1868.05 and $1115.72 appear}{\fs24\lang2057\langfe1033\langnp2057\insrsid1538133  }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
in the Register. In addition the plaintiff put in evidence his receipted copies of all the relevant C.36 forms with copies of documents relating to the applications.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid1538133\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 Mr. Suttil in his closing address contended that the plaintiff had failed to establish that the goods said to have been exported had in fact been exported. As to}{
\fs24\lang2057\langfe1033\langnp2057\insrsid1538133  }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 this contention I would first state that the defence case was t
hat the Customs had not received claims for the two sums claimed and the Statement of Defence made no mention that the plaintiff had not exported the goods.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid1538133\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 Apart from the evidence of the plaintiff}{\fs24\lang2057\langfe1033\langnp2057\insrsid4790972 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
s witnesses that the goods were exported, which I accept, the documentary evidence satisfies me that the goods were in fact shipped. With copies of the relevant C.36 forms are copies of bills of lading stamped by the ship}{
\fs24\lang2057\langfe1033\langnp2057\insrsid4790972 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 s agents relating to the goods shipped. The Customs procedure which I have referred to ensu
res that a copy of the C.36 is not given to the exporter until the Customs are satisfied that the application to export under drawback is in order and that the ship has sailed with the goods exported.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 

\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid1538133\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 I hold on the evidence before me that the plaintiff has established that the relevant goods were all exported under drawback and the relevant applications on the C.36}{
\fs24\lang2057\langfe1033\langnp2057\insrsid1538133  }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 forms were approved by Customs and were in order.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid1538133\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid1538133 There remain}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 s the mai}{\fs24\lang2057\langfe1033\langnp2057\insrsid1538133 n issue as to whether the plain}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 t}{\fs24\lang2057\langfe1033\langnp2057\insrsid1538133 i}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
ff demanded payment of the drawback within the period of six months from the date of entry for shipment. This issue necessitates consideration of the procedure to be followed after the exporter receives his receipted copy of the C.36 forms.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid1538133 
\par 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 The next step is for the exporter to make application for payment of drawback on a C.37 form provided by the Customs. The C.37 form has provision for details of}{
\fs24\lang2057\langfe1033\langnp2057\insrsid1538133  }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 15 exports under drawback. On exhibit 18 there are 12 entries showing the warrant numbers of 12 C.36 forms wi
th individual sums totalling $61115.72. On exhibit 31 there are seven entries with sums totalling $1868.05.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid1538133\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 The Customs require C.37 forms in triplicate. The exporter fills in these C.37 forms, completes a declaration endorsed on the form and places the three copies}{
\fs24\lang2057\langfe1033\langnp2057\insrsid1538133  }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 in}{\fs24\lang2057\langfe1033\langnp2057\insrsid285926  a box in the Long Room marked }{
\fs24\lang2057\langfe1033\langnp2057\insrsid4790972 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid285926 Refunds}{\fs24\lang2057\langfe1033\langnp2057\insrsid4790972 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
. The contents of this box which has a slot like a letter box are not accessible to the public.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid1538133\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 It was admitted that Customs do not acknowledge receipt of the C.37 forms. The plaintiff after his experience in t}{\fs24\lang2057\langfe1033\langnp2057\insrsid1538133 
he instant case sent a C.37 by r}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 egistered post seeking}{\fs24\lang2057\langfe1033\langnp2057\insrsid1538133  }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
acknowledgement of receipt by the Customs. To his letter he received a curt reminder by letter dated {\*\xmlopen\xmlns1{\factoidname date}{\xmlattr\xmlattrns0{\xmlattrname Month}{\xmlattrvalue 9}}{\xmlattr\xmlattrns0{\xmlattrname Day}{\xmlattrvalue 29}}
{\xmlattr\xmlattrns0{\xmlattrname Year}{\xmlattrvalue 1977}}}24th }{\fs24\lang2057\langfe1033\langnp2057\insrsid285926 February, 1975{\*\xmlclose} (exhibit 15) to ad}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
here to the procedure laid down}{\fs24\lang2057\langfe1033\langnp2057\insrsid1538133  }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 by the Customs.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid1538133\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 The second paragraph of exhibit 15 states:}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid1538133\charrsid800752 
\par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid1538133 {\fs24\lang2057\langfe1033\langnp2057\insrsid4790972 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
I would like to inform you that in future please lodge }{\fs24\lang2057\langfe1033\langnp2057\insrsid285926 your C37}{\fs24\lang2057\langfe1033\langnp2057\insrsid4790972 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
s and applications for refund in the normal manner that is placing in the relevant box in the Long Room. This obviates registeri
ng your letters and further delays. Please also be advised that under no circumstances will Customs give you any special dispensation that is not given to others in confirming receipt of each C37 lodged and g}{
\fs24\lang2057\langfe1033\langnp2057\insrsid285926 iving the fourth copy a number.}{\fs24\lang2057\langfe1033\langnp2057\insrsid4790972 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid800752 {\fs24\lang2057\langfe1033\langnp2057\insrsid1538133\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 The extract from exhibit 15 quoted above indicates that no acknowledgement is made by Customs of receipt of the C.37 forms and an exporter is put in a very difficult}{
\fs24\lang2057\langfe1033\langnp2057\insrsid1538133  }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 position in establishing that he duly made application for}{\fs24\lang2057\langfe1033\langnp2057\insrsid1538133 
 payment in time particularly i}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 n a case where, as in the instant case, the Customs alleges the two C.37 forms were never received from the plaintiff.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid1538133\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 Having lodged the C.37 the exporter then waits for payment. The exporter can sometimes wait a long time for payment. Exhibit 43, the C.37 Register, indicates that}{
\fs24\lang2057\langfe1033\langnp2057\insrsid1538133  }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 an application No.96 made by the plaintiff for payment}{\fs24\lang2057\langfe1033\langnp2057\insrsid1538133  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 of drawback on {\*\xmlopen\xmlns1{\factoidname date}{\xmlattr\xmlattrns0{\xmlattrname Month}{\xmlattrvalue 9}}{\xmlattr\xmlattrns0{\xmlattrname Day}{\xmlattrvalue 29}}{\xmlattr\xmlattrns0
{\xmlattrname Year}{\xmlattrvalue 1977}}}the 7th April, 1972{\*\xmlclose} was not }{\fs24\lang2057\langfe1033\langnp2057\insrsid1538133 approved for pay}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 ment until {\*\xmlopen\xmlns1
{\factoidname date}{\xmlattr\xmlattrns0{\xmlattrname Month}{\xmlattrvalue 9}}{\xmlattr\xmlattrns0{\xmlattrname Day}{\xmlattrvalue 29}}{\xmlattr\xmlattrns0{\xmlattrname Year}{\xmlattrvalue 1977}}}12th February, 1974{\*\xmlclose}
. 1 will, be referring, later ` in this judgment to this application No.}{\fs24\lang2057\langfe1033\langnp2057\insrsid1538133  }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 96.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 

\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid1538133\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 On receipt of the C.37 the Customs enters the application in the C.37 Register and it is given a serial number. If the application is approved and payment is to}{
\fs24\lang2057\langfe1033\langnp2057\insrsid1538133  }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
be made particulars are entered in the Register and the exporter receives payment. The C.37 serial number is then entered in a column in the C.36 Register against the relevant warrant number together with particulars of the amount paid and the date.

\par 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid202086 Th}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 e C.36 Register is periodically checked and,}{\fs24\lang2057\langfe1033\langnp2057\insrsid202086  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 at the time in question, if the C.37 was not received within}{\fs24\lang2057\langfe1033\langnp2057\insrsid202086  }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
six months a red ink entry against the r}{\fs24\lang2057\langfe1033\langnp2057\insrsid285926 elevant warrant number is made }{\fs24\lang2057\langfe1033\langnp2057\insrsid4790972 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid285926 No claim T/Barred}{
\fs24\lang2057\langfe1033\langnp2057\insrsid4790972 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 . Or if the C.37 is disallowed or rejected that fact is recorded in red ink. The entries in red are not dated.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid202086\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 In the instant case the managing partner of}{\fs24\lang2057\langfe1033\langnp2057\insrsid202086  }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
the plaintiff firm, Mr. Hargovind testified that in respect of each application for dr}{\fs24\lang2057\langfe1033\langnp2057\insrsid202086 awback fou}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 r co
pies of the C.37 were prepared. Three copies were lodged with the Customs and one copy was filed.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid202086\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 He produced the file copies. He also testified the C.37 forms were lodged in time.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid202086\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 The plaintiff also called J.}{\fs24\lang2057\langfe1033\langnp2057\insrsid202086  }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
B. Masters, a Customs clerk agent employed by the firm in 1972 who had prepared the applications for drawback and payments. He testified}{\fs24\lang2057\langfe1033\langnp2057\insrsid202086  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 that he lodged the relevant C.37 forms on the dates when he prepared them. Exhibit 18 has a typed date {\*\xmlopen\xmlns1{\factoidname date}{\xmlattr\xmlattrns0{\xmlattrname Month}
{\xmlattrvalue 9}}{\xmlattr\xmlattrns0{\xmlattrname Day}{\xmlattrvalue 29}}{\xmlattr\xmlattrns0{\xmlattrname Year}{\xmlattrvalue 1977}}}1st March, 1972{\*\xmlclose} and exhibit 31 shows the date {\*\xmlopen\xmlns1{\factoidname date}{\xmlattr\xmlattrns0
{\xmlattrname Month}{\xmlattrvalue 9}}{\xmlattr\xmlattrns0{\xmlattrname Day}{\xmlattrvalue 29}}{\xmlattr\xmlattrns0{\xmlattrname Year}{\xmlattrvalue 1977}}}29th March, 1972{\*\xmlclose}
. These two dates are well within the period of six months allowed by law for demanding payment of drawback.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid202086\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 These two witnesses were not challenged on this evidence in cross-examination. To rebut the evidence that the relevant C.37 forms were lodged in time by the plaintiff}{
\fs24\lang2057\langfe1033\langnp2057\insrsid202086  }{\fs24\lang2057\langfe1033\langnp2057\insrsid285926 the defence called J. Vijay }{\fs24\lang2057\langfe1033\langnp2057\insrsid4790972 Sin}{
\fs24\lang2057\langfe1033\langnp2057\insrsid4790972\charrsid800752 g}{\fs24\lang2057\langfe1033\langnp2057\insrsid4790972 h}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752  the Customs officer whose}{
\fs24\lang2057\langfe1033\langnp2057\insrsid202086  duty it was to maintain the C.36}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752  and C.37 Registers at the relevant time. He produced the two Registers. He testified that he di
d not receive the relevant C.37 applications from the plaintiff. Under cross-examination he said he had not received the C.37 forms because they were not entered in his C.37 Register and that he had entered all C.37 forms received by the Customs.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid202086\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 I accept
 the C.37 Register as evidence of the C.37 forms received by the Customs but I do not accept it as evidence that the C.37 forms were not received because they are not entered in the Register. Nor do I accept the evidence of J. Vijay Singh that he did not 
receiv}{\fs24\lang2057\langfe1033\langnp2057\insrsid15205839 e the C.37 forms. He was not an}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
 impressive witness and was unnecessarily on the defensive leaving me with the impression that he knew more than he had told the Court.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid202086\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 Due to the procedure adopted by the Customs the plaintiff}{\fs24\lang2057\langfe1033\langnp2057\insrsid4790972 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
s only means of establishing that the C.37 applications were made and made in time was to call witnesses}{\fs24\lang2057\langfe1033\langnp2057\insrsid202086  }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
to testify to those facts on oath and to produce an unsigned copy of the C.37 forms lodged. He called witnesses to establish these facts and their testimony was not seriously challenged.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid202086\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 The system followed by the Customs leaves the Customs vulnerable to false claims. I have therefore closely scrutinized the evidence to satisfy myself whether I can}{
\fs24\lang2057\langfe1033\langnp2057\insrsid202086  }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 accept the plaintiff}{\fs24\lang2057\langfe1033\langnp2057\insrsid4790972 '}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 s evidence.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid202086\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 The C.36 Register indicates that between {\*\xmlopen\xmlns1{\factoidname date}{\xmlattr\xmlattrns0{\xmlattrname Month}{\xmlattrvalue 9}}{\xmlattr\xmlattrns0{\xmlattrname Day}
{\xmlattrvalue 29}}{\xmlattr\xmlattrns0{\xmlattrname Year}{\xmlattrvalue 1977}}}15th January 1972{\*\xmlclose} and {\*\xmlopen\xmlns1{\factoidname date}{\xmlattr\xmlattrns0{\xmlattrname Month}{\xmlattrvalue 9}}{\xmlattr\xmlattrns0{\xmlattrname Day}
{\xmlattrvalue 29}}{\xmlattr\xmlattrns0{\xmlattrname Year}{\xmlattrvalue 1977}}}10th May, 1972{\*\xmlclose} which period covers the relevant claims the only claims which are recorded as }{\fs24\lang2057\langfe1033\langnp2057\insrsid4790972 "}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 No}{\fs24\lang2057\langfe1033\langnp2057\insrsid202086  claim T/Barred}{\fs24\lang2057\langfe1033\langnp2057\insrsid4790972 "}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752  are claims by the plaintiff. In the period there were over 750 applications for drawback. 25 claims by the plaintiff are recorded as being }{
\fs24\lang2057\langfe1033\langnp2057\insrsid4790972 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 No claim T/Barred}{\fs24\lang2057\langfe1033\langnp2057\insrsid4790972 "}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 . On the other hand 36 claims by the plaintiff were allowed in this period.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid202086\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 Mr. Shankar Ali, the Acting Collector of Customs, in examination in chief stated that the plaintiff had a Customs case in 1972 and the Collector of Customs compounded}{
\fs24\lang2057\langfe1033\langnp2057\insrsid202086  }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 the offences and that might have been the reason why the only claims time barred in the period were the plaintiff}{
\fs24\lang2057\langfe1033\langnp2057\insrsid4790972 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 s claims. He admitted that the Customs did not acknowledge receipt of the C.37 forms. He did not consider the forms}{
\fs24\lang2057\langfe1033\langnp2057\insrsid202086  }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 would be misplaced but agreed it was possible. This witness}{\fs24\lang2057\langfe1033\langnp2057\insrsid4790972 '}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 s evidence indicates that the only exporter whose claims were time barred in the period in question were those of the plaintiff firm who some time in 1972 were in trouble with}{
\fs24\lang2057\langfe1033\langnp2057\insrsid202086  }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 the Customs. The nature of the trouble was not fully disclosed. Entry No. 61 in the C.37 Register indicates}{
\fs24\lang2057\langfe1033\langnp2057\insrsid202086  }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 that on 3.3.72 the plaintiff filed a C.37 form. The Register indicates that the application was not processed. There is however 
a pencilled notation }{\fs24\lang2057\langfe1033\langnp2057\insrsid4790972 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 investigation branch}{\fs24\lang2057\langfe1033\langnp2057\insrsid4790972 "}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 .}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid202086\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 Entry 96 in the C.37 Register, which I have already referred to, where payment to the plaintiff was delayed for close on two years indicates that the}{
\fs24\lang2057\langfe1033\langnp2057\insrsid202086  }{\fs24\lang2057\langfe1033\langnp2057\insrsid9975880\charrsid800752 plaintiff's}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752  claims were being subjected to close scrutiny by 
the Customs.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid202086\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 The plaintiff did no retail business and the number of C.37 claims they made in the period which are recorded indicates a large part of their business is export}{
\fs24\lang2057\langfe1033\langnp2057\insrsid202086  }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 business. In the cou
rse of that business where they have established the export it seems unusual that they should so negligently conduct their business as to fail within}{\fs24\lang2057\langfe1033\langnp2057\insrsid202086  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 six months to apply for refund of Customs duty to which they were legally entitled if their applications were in order.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid202086\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 The C.36 Register indicates that on {\*\xmlopen\xmlns1{\factoidname date}{\xmlattr\xmlattrns0{\xmlattrname Month}{\xmlattrvalue 9}}{\xmlattr\xmlattrns0{\xmlattrname Day}{\xmlattrvalue 29}
}{\xmlattr\xmlattrns0{\xmlattrname Year}{\xmlattrvalue 1977}}}the 18th March, 1972{\*\xmlclose} the plaintiff made seven applications on that day for export drawback. The warrants are numbered 4113 to 4119 inclusive.
\par 
\par Entries 4113 and 4114 indicate that C.37 forms in respect of these entries in the C.36 Register the column showing the amount of drawback is left blank. The}{\fs24\lang2057\langfe1033\langnp2057\insrsid202086  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid15205839 remaining entries 41}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 15 to 4119 together with entries 4347 and 4348 made on {\*\xmlopen\xmlns1{\factoidname date}{\xmlattr\xmlattrns0
{\xmlattrname Month}{\xmlattrvalue 9}}{\xmlattr\xmlattrns0{\xmlattrname Day}{\xmlattrvalue 29}}{\xmlattr\xmlattrns0{\xmlattrname Year}{\xmlattrvalue 1977}}}the 23rd March, 197}{\fs24\lang2057\langfe1033\langnp2057\insrsid202086 2{\*\xmlclose}
 and which total $1868.05, one }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 of the sums claimed in this action, are marked in red ink indicating no claims and that they were time barred.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid202086\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 It is strange that of seven alleged claims made on the same day demand for payment of the first two are acknowledged to have been made but not the remainder. I}{
\fs24\lang2057\langfe1033\langnp2057\insrsid202086  }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
find it difficult to credit that the plaintiff or their staff would have been so negligent as to make two claims for payment which were within time and to fail to claim drawback for the other five exports.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid202086\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 In respect of these entries no amounts are shown in the amount column in the C.36 Register, which is in keeping with the practice as disclosed by the Register except}{
\fs24\lang2057\langfe1033\langnp2057\insrsid202086  }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 as to entrie}{\fs24\lang2057\langfe1033\langnp2057\insrsid15205839 s 4113 and 4114 where the amounts}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752  should have been shown.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid202086\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 On {\*\xmlopen\xmlns1{\factoidname date}{\xmlattr\xmlattrns0{\xmlattrname Month}{\xmlattrvalue 9}}{\xmlattr\xmlattrns0{\xmlattrname Day}{\xmlattrvalue 29}}{\xmlattr\xmlattrns0
{\xmlattrname Year}{\xmlattrvalue 1977}}}the 10th April, 1972{\*\xmlclose} the plaintiff made a further seven applications for export drawback-warrant numbers 4925 to 4931 inclusive. Of these six entries were}{
\fs24\lang2057\langfe1033\langnp2057\insrsid202086  }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 approved but 4931 is shown as }{\fs24\lang2057\langfe1033\langnp2057\insrsid4790972 "}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 No claim T/Barred}{\fs24\lang2057\langfe1033\langnp2057\insrsid4790972 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 . This}{
\fs24\lang2057\langfe1033\langnp2057\insrsid202086  }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 is also puzzling but as 4931 forms no part of the plaintiff}{\fs24\lang2057\langfe1033\langnp2057\insrsid4790972 '}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 s claim I do not have to consider this matter further.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid202086\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 The claim for $1115.72 in paragraph 2 of the Statement of Claim lists ten warrants. No.2004 is dated {\*\xmlopen\xmlns1{\factoidname date}{\xmlattr\xmlattrns0{\xmlattrname Month}
{\xmlattrvalue 9}}{\xmlattr\xmlattrns0{\xmlattrname Day}{\xmlattrvalue 29}}{\xmlattr\xmlattrns0{\xmlattrname Year}{\xmlattrvalue 1977}}}12/2/72{\*\xmlclose}, 2071 14/2/72, 2420 18/2/72 and the remainder are all}{
\fs24\lang2057\langfe1033\langnp2057\insrsid202086  }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 dated {\*\xmlopen\xmlns1{\factoidname date}{\xmlattr\xmlattrns0{\xmlattrname Month}{\xmlattrvalue 9}}{\xmlattr\xmlattrns0{\xmlattrname 
Day}{\xmlattrvalue 29}}{\xmlattr\xmlattrns0{\xmlattrname Year}{\xmlattrvalue 1977}}}23/2/72{\*\xmlclose}. Excluding numbers 2604 and 2605 the warrant numbers range from 2600 to 2608.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid202086\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 All the entries in red ink against these warrant numbers in the C.36 Register have the amounts of drawback entered which appears unusual. The Acting Collector of}{
\fs24\lang2057\langfe1033\langnp2057\insrsid202086  }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 Customs Mr. Ali stated he made the red ink entries in 1972 when he was drawback officer and t}{
\fs24\lang2057\langfe1033\langnp2057\insrsid10710058 he entries, which are not dated}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 , would have been made }{\fs24\lang2057\langfe1033\langnp2057\insrsid202086 after six months }{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 had elapsed since the entry for export. The e
ntries in his writing are 2004, 2071, 2420 and 2600 to 2608 inclusive. He gave no explanation as to where and when he obtained the particulars of the amounts he entered in red ink and why contrary to the practice then adopted they were entered at all. By 
contrast Deo Prasad Sharma, a Customs of}{\fs24\lang2057\langfe1033\langnp2057\insrsid10710058 ficer made the red ink entries }{\fs24\lang2057\langfe1033\langnp2057\insrsid4790972 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
No claim T/Barre}{\fs24\lang2057\langfe1033\langnp2057\insrsid10710058 d}{\fs24\lang2057\langfe1033\langnp2057\insrsid4790972 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
 against entries 4115 to 4119 and 4347 and 4348. Amounts of the claims were not entered.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid202086\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid5254361 On checking the }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 statement of Claim it is obvious that paragraph 2 which purpo
rts to list ten warrants totalling $1115.72 contains several errors. The items do}{\fs24\lang2057\langfe1033\langnp2057\insrsid202086  }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
not total $1115.72 but $945.52. Warrants 2604 and 2605 totalling $146.30 have been omitted. Warrant 2603 is shown as $65.50 when exhibit 18 shows $69.40 and 2608 shows $113.4
0 where exhibit 18 shows $133.40. When these errors and omissions are corrected the total is the sum of $1115.72 claimed.
\par 
\par More care should have been taken in preparing the Statement of Claim and while on the matter of the Statement of Claim the full text of six letters should not have been included.
\par 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid5254361 Evidence should not be pleaded.
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid202086\charrsid5254361 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid2973941 Mr}{\fs24\lang2057\langfe1033\langnp2057\insrsid202086\charrsid2973941  Ali entered $60.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid2973941 25 against warrant No}{
\fs24\lang2057\langfe1033\langnp2057\insrsid3832974\charrsid2973941 . }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid2973941 2606 where exhibi}{\fs24\lang2057\langfe1033\langnp2057\insrsid202086\charrsid2973941 
t 18 shows the figure to be $94.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid2973941 80. His other entries tally with the figure in exhibit 18. The Court was not told 
the source from which Mr. Ali obtained the amounts he entered. If he made the entries at the expiration of the six months period they would have been made about the}{\fs24\lang2057\langfe1033\langnp2057\insrsid202086\charrsid2973941 
 end of September, 1972.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid2973941  It was not until {\*\xmlopen\xmlns1{\factoidname date}{\xmlattr\xmlattrns0{\xmlattrname Month}{\xmlattrvalue 9}}{\xmlattr\xmlattrns0{\xmlattrname Day}
{\xmlattrvalue 29}}{\xmlattr\xmlattrns0{\xmlattrname Year}{\xmlattrvalue 1977}}}15 March, 1974{\*\xmlclose} (exhibit 7) that the plaintiff supplied a list of}{\fs24\lang2057\langfe1033\langnp2057\insrsid202086\charrsid2973941  outstanding }{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid2973941 drawback claims totalling $13450}{\fs24\lang2057\langfe1033\langnp2057\insrsid3832974\charrsid2973941 .}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid2973941 
28 which included th}{\fs24\lang2057\langfe1033\langnp2057\insrsid202086\charrsid2973941 e th}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid2973941 ree claims in this action. However, it was not until {\*\xmlopen\xmlns1{\factoidname date}
{\xmlattr\xmlattrns0{\xmlattrname Month}{\xmlattrvalue 9}}{\xmlattr\xmlattrns0{\xmlattrname Day}{\xmlattrvalue 29}}{\xmlattr\xmlattrns0{\xmlattrname Year}{\xmlattrvalue 1977}}}31st July}{\fs24\lang2057\langfe1033\langnp2057\insrsid202086\charrsid2973941  
}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid2973941 1974{\*\xmlclose} (Exhib}{\fs24\lang2057\langfe1033\langnp2057\insrsid202086\charrsid2973941 it 8) that the plaintiff supplied a detailed }{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid2973941 list}{\fs24\lang2057\langfe1033\langnp2057\insrsid202086\charrsid2973941  }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid2973941 sh
owing warrant numbers and a break up of the figures}{\fs24\lang2057\langfe1033\langnp2057\insrsid202086\charrsid2973941  ma}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid2973941 ki}{
\fs24\lang2057\langfe1033\langnp2057\insrsid202086\charrsid2973941 ng}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid2973941  }{\fs24\lang2057\langfe1033\langnp2057\insrsid202086\charrsid2973941 up}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid2973941  the amounts claimed.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
\par 
\par The entries made by Mr. Ali appe}{\fs24\lang2057\langfe1033\langnp2057\insrsid202086 ar to have been made at the one}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752  time. If in fact he made the entries after receipt of the plaintiff}{
\fs24\lang2057\langfe1033\langnp2057\insrsid4790972 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 s letter exhibit 8 dated {\*\xmlopen\xmlns1{\factoidname date}{\xmlattr\xmlattrns0{\xmlattrname Month}{\xmlattrvalue 9}}
{\xmlattr\xmlattrns0{\xmlattrname Day}{\xmlattrvalue 29}}{\xmlattr\xmlattrns0{\xmlattrname Year}{\xmlattrvalue 1977}}}31st July}{\fs24\lang2057\langfe1033\langnp2057\insrsid202086  }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 1974
{\*\xmlclose} he did not tell the}{\fs24\lang2057\langfe1033\langnp2057\insrsid12931207  Court so.}{\fs24\lang2057\langfe1033\langnp2057\insrsid202086  He led the Court to believe he made the entries }{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 s}{\fs24\lang2057\langfe1033\langnp2057\insrsid202086 h}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 ortly after the six months}{
\fs24\lang2057\langfe1033\langnp2057\insrsid3832974  }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 period expired which as stated would have been September, 1972.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3832974\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 The inference}{\fs24\lang2057\langfe1033\langnp2057\insrsid3832974  raised by the documentary evid}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 ence
 as disclosed by the C.36 Register is that the Customs did have details of the claim for $1115}{\fs24\lang2057\langfe1033\langnp2057\insrsid3832974 .}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 72 in September, 1972 and these detail
}{\fs24\lang2057\langfe1033\langnp2057\insrsid3832974 s could only at that time}{\fs24\lang2057\langfe1033\langnp2057\insrsid12931207 ,}{\fs24\lang2057\langfe1033\langnp2057\insrsid3832974  on the }{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 ev}{\fs24\lang2057\langfe1033\langnp2057\insrsid3832974 id}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 ence before me, have been obt}{
\fs24\lang2057\langfe1033\langnp2057\insrsid3832974 ained from the C.37 forms the plaintiff}{\fs24\lang2057\langfe1033\langnp2057\insrsid4790972 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 s witnesses s}{
\fs24\lang2057\langfe1033\langnp2057\insrsid3832974 aid were filed }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 in time of which exhibit 18 is the quadr}{\fs24\lang2057\langfe1033\langnp2057\insrsid3832974 up}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 li}{\fs24\lang2057\langfe1033\langnp2057\insrsid3832974 ca}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 t}{\fs24\lang2057\langfe1033\langnp2057\insrsid3832974 e }{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 copy.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3832974\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3832974 I }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 am left wi}{\fs24\lang2057\langfe1033\langnp2057\insrsid3832974 th a suspicion that the Court h}{
\fs24\lang2057\langfe1033\langnp2057\insrsid397611 as}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752  been told the whole story.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3832974\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 My suspicions are strengthened}{\fs24\lang2057\langfe1033\langnp2057\insrsid3832974  by }{\fs24\lang2057\langfe1033\langnp2057\insrsid7081943 an }{
\fs24\lang2057\langfe1033\langnp2057\insrsid3832974 admission }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 in the Statement of Defence. On {\*\xmlopen\xmlns1{\factoidname date}{\xmlattr\xmlattrns0{\xmlattrname Month}{\xmlattrvalue 9
}}{\xmlattr\xmlattrns0{\xmlattrname Day}{\xmlattrvalue 29}}{\xmlattr\xmlattrns0{\xmlattrname Year}{\xmlattrvalue 1977}}}the 25th August 1973{\*\xmlclose} the pla}{\fs24\lang2057\langfe1033\langnp2057\insrsid3832974 intiff wrote to the Comptroller of C}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 ustoms enquiring}{\fs24\lang2057\langfe1033\langnp2057\insrsid3832974  }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 why drawback payments totalling $23}{
\fs24\lang2057\langfe1033\langnp2057\insrsid3832974 ,}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 261}{\fs24\lang2057\langfe1033\langnp2057\insrsid3832974 .33 had not}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752  }{\fs24\lang2057\langfe1033\langnp2057\insrsid3832974 b}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 een }{\fs24\lang2057\langfe1033\langnp2057\insrsid3832974 p}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 aid (exhibit 3). To this }{\fs24\lang2057\langfe1033\langnp2057\insrsid3832974 letter the Comptroller advised t}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 hat a n}{
\fs24\lang2057\langfe1033\langnp2057\insrsid3832974 umber of outstanding }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 c}{\fs24\lang2057\langfe1033\langnp2057\insrsid3832974 l}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 a}{\fs24\lang2057\langfe1033\langnp2057\insrsid3832974 i}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 ms were in the cou}{
\fs24\lang2057\langfe1033\langnp2057\insrsid3832974 rse of being paid. The plaintiff wrote again on {\*\xmlopen\xmlns1{\factoidname date}{\xmlattr\xmlattrns0{\xmlattrname Month}{\xmlattrvalue 9}}{\xmlattr\xmlattrns0{\xmlattrname Day}{\xmlattrvalue 29}}
{\xmlattr\xmlattrns0{\xmlattrname Year}{\xmlattrvalue 1977}}}2nd January}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 , }{\fs24\lang2057\langfe1033\langnp2057\insrsid3832974 1974{\*\xmlclose} and was advised by letter dated 
{\*\xmlopen\xmlns1{\factoidname date}{\xmlattr\xmlattrns0{\xmlattrname Month}{\xmlattrvalue 9}}{\xmlattr\xmlattrns0{\xmlattrname Day}{\xmlattrvalue 29}}{\xmlattr\xmlattrns0{\xmlattrname Year}{\xmlattrvalue 1977}}}17th J}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 anuary 197}{\fs24\lang2057\langfe1033\langnp2057\insrsid3832974 4}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 {\*\xmlclose}
 that outstanding drawbacks were being processed for payment. The correspondence indicates t}{\fs24\lang2057\langfe1033\langnp2057\insrsid3832974 hat the figure of $23,261.33 w}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
as not queried}{\fs24\lang2057\langfe1033\langnp2057\insrsid3832974 .}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
\par 
\par In paragraph 6 of the Statement of Clai}{\fs24\lang2057\langfe1033\langnp2057\insrsid3832974 m the p}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 laintiff }{\fs24\lang2057\langfe1033\langnp2057\insrsid3832974 
referred to this sum of $23,261.}{\fs24\lang2057\langfe1033\langnp2057\insrsid13638032 33 and alleged that the three claims in this action were included}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752  in that}{
\fs24\lang2057\langfe1033\langnp2057\insrsid13638032  sum.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
\par 
\par The Statement of Defence admitted par}{\fs24\lang2057\langfe1033\langnp2057\insrsid13638032 agrap}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 h }{\fs24\lang2057\langfe1033\langnp2057\insrsid13638032 6. This admi}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 ssion can only be taken to}{\fs24\lang2057\langfe1033\langnp2057\insrsid13638032  mean that the Customs records in}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
dicated outstanding claims b}{\fs24\lang2057\langfe1033\langnp2057\insrsid13638032 y the}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752  p}{\fs24\lang2057\langfe1033\langnp2057\insrsid13638032 l}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 aintiff amounting to}{\fs24\lang2057\langfe1033\langnp2057\insrsid13638032  $}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
23,261.35 which sum included the three sums now claimed. }{\fs24\lang2057\langfe1033\langnp2057\insrsid13638032 T}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 his leads me to the belief th}{
\fs24\lang2057\langfe1033\langnp2057\insrsid13638032 a}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 t th}{\fs24\lang2057\langfe1033\langnp2057\insrsid13638032 e}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
 three claims were in}{\fs24\lang2057\langfe1033\langnp2057\insrsid13638032  fact received.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid13638032 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 I accept the evidence given by the plaintiff}{\fs24\lang2057\langfe1033\langnp2057\insrsid4790972 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
s witnesses and believe the plaintiff did lodge C.37 forms with the Customs demanding payment of the sums of $1868.05}{\fs24\lang2057\langfe1033\langnp2057\insrsid13638032  and $}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
1115.72 within six months from the date of entry of the goods for shipment.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid13638032\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid1078021 The word }{\fs24\lang2057\langfe1033\langnp2057\insrsid4790972 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid1078021 may}{\fs24\lang2057\langfe1033\langnp2057\insrsid4790972 "}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752  used in section 125(1) of the Customs Ord}{\fs24\lang2057\langfe1033\langnp2057\insrsid1078021 inance has the force of }{\fs24\lang2057\langfe1033\langnp2057\insrsid4790972 "}{
\fs24\lang2057\langfe1033\langnp2057\insrsid1078021 shall}{\fs24\lang2057\langfe1033\langnp2057\insrsid4790972 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752  if the conditions listed are complied with. I am satisfied the plaintif}{
\fs24\lang2057\langfe1033\langnp2057\insrsid13638032 f }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 complied with all the c}{\fs24\lang2057\langfe1033\langnp2057\insrsid13638032 onditions and their actions sub}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 sequent to filing the C.37 forms are entirely consistent with their having made the relevant claims.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid13638032\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 As the sum of $108.12 was admitted and I find as a fact that }{\fs24\lang2057\langfe1033\langnp2057\insrsid1078021 the claims for $1868.05 and $111}{
\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 5.72 were made and made in time the plaintiff succeeds.}{\fs24\lang2057\langfe1033\langnp2057\insrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid13638032\charrsid800752 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 There will be judgment for the plaintiff against the Attorney General in the sum of $3091.81 with costs.
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid13638032 {\fs24\lang2057\langfe1033\langnp2057\insrsid13638032 
\par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid13638032 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid13638032\charrsid13638032 (SGD) R. G. KERMODE
\par JUDGE
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid800752 {\fs24\lang2057\langfe1033\langnp2057\insrsid800752\charrsid800752 
\par {\*\xmlopen\xmlns1{\factoidname date}{\xmlattr\xmlattrns0{\xmlattrname Month}{\xmlattrvalue 9}}{\xmlattr\xmlattrns0{\xmlattrname Day}{\xmlattrvalue 29}}{\xmlattr\xmlattrns0{\xmlattrname Year}{\xmlattrvalue 1977}}}Suva{\*\xmlclose},
\par {\*\xmlopen\xmlns1{\factoidname date}{\xmlattr\xmlattrns0{\xmlattrname Month}{\xmlattrvalue 9}}{\xmlattr\xmlattrns0{\xmlattrname Day}{\xmlattrvalue 29}}{\xmlattr\xmlattrns0{\xmlattrname Year}{\xmlattrvalue 1977}}}29th September, 1977{\*\xmlclose}.
\par }}