Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Parks Holdings Pty Ltd v Chief Executive Officer of Customs [2004] FCAFC 317 CUSTOMS and EXCISE – customs duties – dispute over tariff classification – purported demand for payment of duty 'short levied' pursuant to s 165(1) of the Customs Act 1901 (Cth) ('Customs Act') – no valid delegation to make purported demand – payment made by owner under protest pursuant to s 167 of the Customs Act – whether duty 'demanded' for the purposes of s 167
Customs Act 1901 (Cth) ss 4, 8, 30, 35A, 68, 71, 71A, 71B, 71K, 130B, 132, 149, 153, 159, 165, 167, 198, 209, 273GA Customs Tariff Act 1995 (Cth) ss 15, 16, 18, Sch 3 Customs Amendment Act (No 3) 1980 (Cth) s 28 Administrative Appeals Act 1975 (Cth) Sch, Pt XII Excise Act 1901 (Cth) s 165 Collector of Customs v Gaylor Pty Ltd (1995) 35 NSWLR 649 followed Malika Holdings Pty Ltd v Stretton (2001) 204 CLR 290 applied Stretton v Malika Holdings Pty Ltd [1999] 2 VR 38 cited Re Brian Lawlor Automotive Pty Ltd and Collector of Customs (NSW) (1978) 1 ALD 167 cited Sargood Bros v Commonwealth (1910) 11 CLR 258 cited Comptroller-General of Customs v Kawasaki Motors Pty Ltd (No 2) (1991) 32 FCR 243 applied Chief Executive Officer of Customs v Tony Longo Pty Ltd (2001) 52 NSWLR 458 followed Australian Securities Commission v Marlborough Gold Mines Ltd (1993) 177 CLR 485 cited Trans Pacific Investment Corporation Pty Ltd v Rusty Rees Pty Ltd (1995) 57 FCR 210 cited Wing On & Co Ltd v Collector of Customs for New South Wales (1938) 60 CLR 97 cited The King v Comptroller-General of Customs; Ex parte Woolworths Ltd (1935) 53 CLR 308 cited The King v Collector of Customs for Victoria; Ex parte Berliner (1935) 53 CLR 322 cited Dahlia Mining Co Ltd v Collector of Customs (1989) 17 NSWLR 688 cited Re OES Holdings Pty Ltd and Collector of Customs (1982) 5 ALD 58 cited Eastman v Director of Public Prosecutions (2003) 214 CLR 318 applied Re Datacraft (Aust) Pty Ltd and Collector of Customs (1982) 4 ALD 557 cited
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