Farnell Electronic Components Pty Ltd v Collector of Customs
(1996) 72 FCR 125
Judge:
HILL J
Subject References:
CUSTOMS AND EXCISE
appeal from Administrative Appeals Tribunal
importation of catalogues of electronic components
free entry available under the Customs Tariff Act 1987 for catalogues "relating exclusively to products or services of a country other than Australia"
application of de minimus rule discussed
alternative submission in respect of classification: whether catalogue "essentially devoted to advertising"
construction of relevant provisions
whether matter should be remitted to Tribunal on the basis that no finding of fact made
Legislative References:
Customs Tariff Act 1987 (Cth) - the Act
Case References:
Repatriation Commission v Kohn - (1989) 87 ALR 511
Hayes v Lloyd - [1985] 1 WLR 71
Otter v Norman - [1989] 1 AC 12
Wood v Carwardine - [1923] 2 KB 18
Biga Nominees Pty Ltd v Commissioner of Taxation - (1991) 104 FLR 74
Randwick Municipal Council v Rutledge - (1959) 102 LR 54
Williams v R - (1978) 140 CLR 591
Pearce v Paskov - [1968] WAR 6
Re Secretary to the Department of Health - (Muirhead J, unreported, 1 August 1986)
Case 10,716 - (1996) 32 ATR 1132
Wade v Burns - (1966) 115 CLR 537
Yong Min Jung v Minister for Immigration and Ethnic Affairs - (1994) 35 ALD 729
Judgment date: 24 DECEMBER 1996
SYDNEY
THE COURT ORDERS THAT:
- 1.
- The application be dismissed.
- 2.
- The applicant pay the respondent's costs of the application.
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