Inglewood Olive Processors Limited v Chief Executive Officer of Customs [2005] FCAFC 101

FEDERAL COURT OF AUSTRALIA

Inglewood Olive Processors Limited v Chief Executive Officer of Customs [2005] FCAFC 101

TAXES AND DUTIES – Customs and Excise – Anti-Dumping Legislation – Customs Act 1901 (Cth), Part XVB – definition of 'subsidy' – where 'production aid' paid to European olive growers but not to exporters – where allegedly subsidised goods sold on open market - whether payment conferred a benefit in relation to European olive oil – whether Review Officer addressed the wrong question – 'pass through' benefit test – whether Review Officer's decision unreasonable TAXES AND DUTIES – Customs and Excise – Anti-Dumping Legislation – Customs Act 1901 (Cth), Part XVB – Chief Executive Officer's obligation to terminate investigation pursuant to subsection 269TDA(2) – where Chief Executive Officer applied incorrect test in relation to state of satisfaction – whether Review Officer also applied incorrect test – s 269TDA(2)(b)(i) WORDS AND PHRASES – 'subsidy', 'countervailable subsidy' Customs Act 1901 (Cth) ss 269T(1), 269T(2AC), 269TAAC, 269TACC, 269TDA(2)

Minister for Immigration and Ethnic Affairs v Wu Shan Liang (1996) 186 CLR 259 applied Minister for Immigration and Multicultural Affairs v Eshetu (1999) 197 CLR 611 cited Re Minister for Immigration and Multicultural Affairs; Ex parte Applicant S20/2002 (2003) 198 ALR 59 cited INGLEWOOD OLIVE PROCESSORS LIMITED v CHIEF EXECUTIVE OFFICER OF CUSTOMS and TRADE MEASURERS REVIEW OFFICER NSD 85 of 2005 KIEFEL, WEINBERG & EDMONDS JJ 31 MAY 2005 SYDNEY

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY NSD 85 OF 2005

ON APPEAL FROM A JUDGE OF THE FEDERAL COURT OF AUSTRALIA

BETWEEN: INGLEWOOD OLIVE PROCESSORS LIMITED

ACN 081 111 597

APPELLANT

AND: CHIEF EXECUTIVE OFFICER OF CUSTOMS