Federal Court of Australia
Federal Court of Australia
Comptroller-General of Customs v Alstom Transport Australia Pty Ltd [2022] FCAFC 109 Appeal from Alstom Transport Australia Pty Ltd and Comptroller-General of Customs [2021] AATA 3816
File number(s): NSD 1191 of 2021
Judgment of: MARKOVIC, THAWLEY AND HESPE JJ
Date of judgment: 27 June 2022
Catchwords: TAXATION – customs and excise – tariff concession order (TCO) – core criteria – substitutable goods – appeal from decision of the Administrative Appeals Tribunal (Tribunal) – where Tribunal set aside decision of the applicant to refuse the respondent's application for a TCO – whether Tribunal erred in applying s 269B and 269C of the Customs Act 1901 (Cth) (Customs Act) – whether Tribunal properly construed the definition of "substitutable goods" in respect of the respondent's trains – whether Tribunal misunderstood its statutory task and failed to make necessary findings of fact – whether Tribunal failed to undertake a determination whether there were corresponding uses of the TCO goods and goods produced in Australia for the purposes of s 269B of the Customs Act
Legislation: Customs Act 1901 (Cth), ss 269B, 269C, 269P, 269SJ Customs Tariff Act 1995 (Cth), Sch 3
Cases cited: Alstom Transport Australia Pty Ltd and Comptroller-General of Customs [2019] AATA 1308 Alstom Transport Australia Pty Ltd v Comptroller-General of Customs (2020) 275 FCR 652; [2020] FCAFC 43 Alstom Transport Australia Pty Ltd and Comptroller-General of Customs [2021] AATA 3816 Chief Executive Offıcer of Customs v Toyota Material Handling Australia Pty Ltd (2012) 203 FCR 129; [2012] FCAFC 78 Comptroller General of Customs v Vestas – Australia Wind Technology Pty Ltd (2015) 236 FCR 499; [2015] FCAFC 185 Nufarm Australia Ltd v Dow AgroSciences Australia Ltd (No 2) (2011) 123 ALD 21; [2011] FCA 757 Re Bag & Jute (Tamworth) Pty Ltd and Comptroller-General of Customs and Southcorp Australia Pty Ltd (1995) 38 ALD 357; [1995] AATA 254 Re Downer EDI Rail Pty Ltd and Chief Executive Officer of Customs (2010) 118 ALD 454; [2010] AATA 866 Re Thirco Pty Ltd and Comptroller of Customs and Bowater Tissue Ltd (1994) 35 ALD 665 Re Vulcan Australia Pty Ltd and Comptroller-General of Customs, Re (1994) 34 ALD 773
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