Fiji Islands Revenue and Customs Authority v Owners of Yacht My Maggie D [2006] FJHC 121; HBG0005.2006 (23 October 2006)

IN THE HIGH COURT OF FIJI
AT SUVA
CIVIL JURISDICTION

CIVIL ACTION NO.: HBG0005 OF 2006

BETWEEN:

FIJI ISLANDS REVENUE AND CUSTOMS AUTHORITY
PLAINTIFF

AND:

THE OWNERS OF THE MOTOR YACHT "MY MAGGIE D"
DEFENDANT

Ms A. Koroi for Plaintiff

Date of Judgment: 23^rd October 2006

JUDGMENT

The Admiralty jurisdiction of the High Court is a difficult area of law. It is further complicated in Fiji because the applicable law is scattered in different places. Additionally Admiralty cases do not come before the Fiji courts regularly so there is no great deal of local authority on this area of law.

The starting point in Admiralty cases is Section 21 of the High Court Act (Cap. 13). This section gives the court jurisdiction to hear and determine Admiralty cases. It reads:

"The Supreme Court shall be a Colonial Court of Admiralty within the meaning of the Colonial Courts of Admiralty Act, 1890, of the United Kingdom, and shall have and exercise such Admiralty jurisdiction as is provided under or in pursuance of subsection (2) of section 56 of the Administration of Justice Act, 1956 of the United Kingdom or as may from time to time be provided by any Act, but otherwise without limitation, territorially or otherwise."

The above section requires the court to look at the provisions of the Administration of Justice Act 1956 when considering whether in a particular circumstance, the Admiralty jurisdiction is exercisable or not. The relevant provisions of the Administration of Justice Act are set out in volume 2 of the 1967 Supreme Court Practice (The White Book) at paragraph 3546 to 3564 and also 1988 White Book at paragraphs 1354 to 1368.

The Admiralty rules as far as applicable to Fiji are set out in two places firstly in volume 2 of the Laws of Fiji at pages 59 to 68. In addition one also has to consider Order 75 as in the White Book, Order 75 still applies to Fiji where no provision exists in our Admiralty Rules in Volume 2 and where there is no inconsistency between the two - THE SHIP HALIMA 747 Admiralty 1 of 1995.

An interesting and clear case on the jurisdictional issue is "THE VOSELAI" 40 FLR 224. It looks at all the introductory relevant legislation and relating to the Admiralty jurisdiction.

For a plaintiff wishing to invoke the Admiralty jurisdiction of the court, he/she must establish that facts regarding the case slot into one or more of the claims in items (a) to (s) of the Administration of Justice Act.

The plaintiffs here are invoking "the claim for forfeiture" of a ship in case of Action 5 of 2006. It is a claim based on unpaid customs duty for vessel "My Maggie D". The vessel was brought into Fiji on 11^th September 2003 by an Australian citizen. The customs duties were waived on the premise that the vessel a yacht was brought in for pleasure. This is permissible under Code 228 and the Customs Tariff Act. The concession was extended till 31^st December 2004. The owner Mr. Davidson has started to work in Fiji and the time limit for the vessel's departure had passed. Accordingly the customs duty is payable because it no longer used for purposes of pleasure, the owner having commenced work in Fiji and the vessel remained in Fiji.

I have derived assistance from THE SKYLARK 1965 2 Lloyds Report 251 where Commissioner of Customs and Excise was held to be a proper intervener because import duty has not been paid on a vessel "The Skylark".

Accordingly I order:

(1) that the Motor Vessel "My Maggie D" be arrested until further order of the court by the Admiralty Marshall of Fiji.

(2) that the order be served on the Port Master.

(3) that the security be provided for the vessel by the plaintiff under the supervision of the Admiralty Marshall.

(4) That this action stands adjourned till 30^th October at 11.00 a.m.

As far as Action 4 of 2006 is concerned, it is a claim for unpaid income tax. It is like a debt. Such claims cannot be brought as Admiralty Action in rem. So I refuse to grant an order for arrest in 4 of 2006.

[JITEN SINGH]
JUDGE

At Suva
23^rd October 2006