Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Chief Executive Officer of Customs v ICB Medical Distributors Pty Ltd [2008] FCAFC 127
CUSTOMS AND EXCISE – tariff classification – orthotic inserts – whether "special insoles designed to correct orthopaedic conditions" – good excluded by notes to relevant Chapter – whether subject goods within exclusion – whether meaning of a term in a Schedule to Customs Tariff Act a question of law – effect of ascending rates of duty in construing exception to a classification of goods – whether determination of appropriate classification should be remitted to Administrative Appeals Tribunal. Customs Tariff Act 1995 (Cth) Ch 64 and Ch 90
Times Consultants Pty Ltd v Collector of Customs (Qld) (1987) 16 FCR 449 CHIEF EXECUTIVE OFFICER OF CUSTOMS v ICB MEDICAL DISTRIBUTORS PTY LTD ABN 68 093 126 133 and ADMINISTRATIVE APPEALS TRIBUNAL
NSD 2125 of 2007
RYAN, MANSFIELD AND DOWSETT JJ
17 JULY 2008
ADELAIDE (VIA VIDEO LINK WITH CANBERRA AND SYDNEY)
IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY NSD 2125 of 2007
ON APPEAL FROM A SINGLE JUDGE OF THE FEDERAL COURT OF AUSTRALIA
BETWEEN: CHIEF EXECUTIVE OFFICER OF CUSTOMS
Appellant
AND: ICB MEDICAL DISTRIBUTORS PTY LTD ABN 68 093 126 133
First Respondent
ADMINISTRATIVE APPEALS TRIBUNAL
Second Respondent
JUDGES: RYAN, MANSFIELD AND DOWSETT JJ
DATE OF ORDER: 17 JULY 2008
WHERE MADE: ADELAIDE (VIA VIDEO LINK WITH CANBERRA AND SYDNEY)
THE COURT ORDERS THAT:
1. The appeal be allowed. 2. The orders of 5 October 2007 be set aside and in lieu thereof it be ordered that: (a) the decision of the Administrative Appeals Tribunal of 9 March 2007 be set aside; (b) the decision of the appellant on application for Tariff Advice numbered 17234100 dated 27 June 2005 classifying the subject goods as within subheading 6406.99.20 of the Customs Tariff Act 1995 (Cth) be restored. 3. The first respondent pay the appellant's costs of the appeal and of the proceedings at first instance in this Court, such costs to be taxed in default of agreement. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.
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