Philip Morris Ltd v Comptroller-General of Customs [2022] FCAFC 185

Federal Court of Australia

Philip Morris Ltd v Comptroller-General of Customs [2022] FCAFC 185 Appeal from: Philip Morris v Comptroller-General of Customs [2022] AATA 548

File number(s): VID 209 of 2022

Judgment of: LOGAN, THAWLEY AND HESPE JJ

Date of judgment: 24 November 2022

Catchwords: TAXATION – where applicant made applications for drawbacks pursuant to the Customs Act 1901 (Cth) and Customs (International Obligations) Regulation 2015 (Cth) – whether applicant gave notice in writing of intention to claim drawbacks as required by items 7(a) of s 37 of the Regulation – where applicant had made export declaration notices – whether notice of intention to claim drawbacks could be inferred from export declaration notices and surrounding circumstances – applicant did not comply with item 7(a) of s 37, substantially or at all – whether respondent had discretion to pay drawback notwithstanding non-compliance with items 7(a) of s 37 – no discretion to pay drawbacks – application dismissed

Legislation: Administrative Appeals Tribunal Act 1975 (Cth) s 44 Customs Act 1901 (Cth) ss 8, 113, 113AA, 114, 114A, 114B, 168 Customs (International Obligations) Regulation 2015 (Cth) ss 34, 37, 38 Legislation Act 2003 (Cth) s 13

Cases cited: Emanuele v Australian Securities Commission [1997] HCA 20; 188 CLR 114 Philip Morris v Comptroller-General of Customs [2022] AATA 548 Project Blue Sky v Australian Broadcasting Authority [1998] HCA 28; 194 CLR 355 Prudential Assurance Co Ltd v Health Minders Pty Ltd (1987) 9 NSWLR 673 Sun v Minister for Immigration and Border Protection [2016] FCAFC 52; 243 FCR 220 Williams v Nicoski [2003] WASC 131 Woods v Bate (1986) 7 NSWLR 560