Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Primaplas Pty Ltd v Chief Executive Officer of Customs [2016] FCAFC 40 Appeal from: Primaplas Pty Ltd v Chief Executive Officer of Customs [2014] FCA 1358
File number: NSD 56 of 2015
Judge(s): SIOPIS, DAVIES AND WIGNEY JJ
Date of judgment: 15 March 2016
Catchwords: STATUTORY INTERPRETATION – tariff classification of imported polyethylene goods under the Customs Tariff Act 1995 (Cth) – whether the tariff classification should be based on the overall specific gravity of the goods, including additives – where the primary judge referred to extrinsic material as an aid to interpretation – whether the primary judge's construction of the classification provisions was incorrect – appeal dismissed
Legislation: Customs Tariff (Anti-Dumping) Act 1975 (Cth) Customs Tariff Act 1995 (Cth), ss 3, 6 Judiciary Act 1903 (Cth), s 39B International Convention on the Harmonized Commodity Description and Coding System
Cases cited: Barry R Liggins Pty Ltd v Comptroller-General of Customs (1991) 32 FCR 112 Chief Executive Officer of Customs v Biocontrol Ltd (2006) 150 FCR 64 Gardner Smith Pty Ltd v Collector of Customs (Vic) (1986) 66 ALR 377 Toyota Tsusho Australia Pty Ltd v Collector of Customs [1992] FCA 282
Date of hearing: 29 May 2015
Registry: New South Wales
Division: General Division
National Practice Area: Administrative and Constitutional Law and Human Rights
Category: Catchwords
Number of paragraphs: 75
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