Dolan v Neligan

• Jurisdiction: Ireland
• Court: Supreme Court
• Judgment Date: 01 January 1969
• Docket Number: [1962. No. 2000 P.]
• Date: 01 January 1969

(S.C.)

Dolan

and

Neligan

Overpayment by importer caused by unauthorised demands of customs official - Mistake of law - Whether moneys over-paid recoverable - Statute - Interpretation - Customs Consolidation Act, 1876, ss. 25, 30, 31.

1. Sects. 30 and 31 of the Customs Consolidation Act, 1876, provide inter alia that, if any "dispute" should arise as to the proper rate of duty payable on imported goods, the importer "shall deposit" with the collector of customs the amount of the duties demanded by him, and that such amount shall be deemed to be the proper duty payable on the goods unless the importer commences an action within three months after the deposit to ascertain the duty properly payable; and that, on payment of the deposit, the collector shall deliver the goods to the importer; and that, if it be determined in such action that a duty less than the deposit was payable, the overpayment shall be returned to the importer with interest in satisfaction of all claims in respect of the importation of the goods. The plaintiff imported certain initial consignments of goods of a single description and, although he did not accept that the correct rate of import duty had been applied in calculating the duties demanded from him by the defendant, he paid those duties during and after the year 1956 in order to obtain delivery of those consignments. Subsequently the plaintiff imported further consignments of goods of the same description and a higher rate of import duty was applied in calculating the duties demanded from him in respect of the further consignments, whereupon the plaintiff, pursuant to ss. 30 and 31 of the Act of 1876, deposited the duties calculated at the higher rate and brought an action in the High Court to ascertain the correct rate of duty applicable to the further consignments and to recover any deposit moneys in excess of the duties lawfully payable by him in respect of the further consignments. The High Court in that action found in favour of the plaintiff and decided the lawful rate of import duty, which was applicable to all the consignments. The lawful rate of import duty so ascertained was lower than the rate applied in calculating the demands made of the plaintiff by the defendant, a collector of customs, in relation to the initial consignments. The plaintiff duly made a claim for the repayment to him of the sum of £19,193. 10s. 1d., being the amount of the import duties overpaid by him (but not deposited) as a result of the...