Brooks Wharf and Bull Wharf Ltd v Goodman Bros    Revenue – Bonded warehouse – Time when duty becomes due – Goods stolen from bonded
warehouse – Liability of importer – Customs Consolidation Act 1876, (c 36), ss 13, 85.
By an agreement between the plaintiffs, bonded warehousemen, and the defendants it was
agreed that the defendants should pay to the plaintiffs certain wharf charges and that the
plaintiffs should warehouse certain goods which the defendants were importing, undertaking
in respect of them the usual obligations of bonded warehousemen. The goods were duly
imported, customs duties becoming due. The goods were stolen before the duty had been
paid. The plaintiffs paid the duty, pleading obligation to HM Customs and alternatively their
obligations as bonded warehousemen, and sued for the sum paid. The defendants contended
that the duty was paid as a personal liability of the plaintiffs as bonded warehousemen and
counterclaimed for the value of the goods stolen, alleging negligence:—