The Minister for Trade and Customs asks:

In relation to the institution of a proposed prosecution against A.B. and Company of Adelaide for misdescription of goods specified in an entry the State Crown Solicitor expresses an opinion that the definition in the Customs Act of the word 'Collector' does not seem to confer any authority on Mr Frost (the officer before whom the declaration verifying the entry was made) to take a declaration as Collector.

The Minister for Trade and Customs forwards the papers to me.

The word 'Collector' as defined in section 4 of the Customs Act includes amongst others' any officer doing duty in the matter in relation to which the expression is used'.

Section 25 specifies the persons before whom declarations may be made including amongst others 'any Collector'.

Section 37 provides that entries shall be made by the delivery of the entry by the owner to the Collector.

Section 154 (b) provides in the case of ad valorem duties that the value shall be verified at the time of entry by ... a declaration signed by the owner in the presence of the Collector.

The Regulations (which are included in the term 'this Act') provide forms of entry. The declaration verifying the entry is in each case a part of the form.

Consequently an officer doing duty in relation to the receipt of an entry is a Collector within the definition of that word. As the declaration verifying the entry is a matter in relation to the entry he is also a Collector for the purpose of taking the declaration.

My opinion is that if Mr Frost received the entry in the course of his duty he was a Collector both for the purpose of receiving it and for taking the declaration endorsed on it.

[Vol. 2, p. 273]