Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Chief Executive Officer of Customs v Toyota Material Handling Australia Pty Ltd [2012] FCAFC 78 Citation: Chief Executive Officer of Customs v Toyota Material Handling Australia Pty Ltd [2012] FCAFC 78
Appeal from: Toyota Material Handling Australia Pty Ltd v Chief Executive Officer of Customs [2011] AATA 600
Parties: CHIEF EXECUTIVE OFFICER OF CUSTOMS v TOYOTA MATERIAL HANDLING AUSTRALIA PTY LTD and CROWN EQUIPMENT PTY LTD
File number: NSD 1663 of 2011
Judges: FINN, GILMOUR & PERRAM JJ
Date of judgment: 29 May 2012
Catchwords: CUSTOMS AND EXCISE – Tariff concession orders – whether pedestrian-operated reach trucks are 'substitutable goods' for rider-operated reach trucks – whether Tribunal misapplied test for substitutability – whether Tribunal impermissibly considered competition between imported goods and domestically-produced goods
Legislation: Customs Act 1901 (Cth) ss 159, 269B, 269C, 269P(1), 269SJ(1)(aa) Customs Tariff Act 1995 (Cth) ss 15(a), 16, sch 3
Cases cited: Riverwood Cartons v Chief Executive Officer of Customs (1997) FCR 493 applied
Date of hearing: 16 February 2012
Place: Sydney
Division: GENERAL DIVISION
Category: Catchwords
Number of paragraphs: 21
Counsel for the Applicant: S Lloyd SC, H Younan
Solicitor for the Applicant: Australian Government Solicitor
Counsel for the First Respondent: M Fleming SC, M Felman
Solicitor for the First Respondent: Bartier Perry
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