Blackwood Hodge (Australia) Pty Ltd v. The Collector of Customs NSW [1980] FCA 117

CATCHWORDS

Customs and Excise - customs duties - appeal from Administrative Appeals Tribunal - importation of vehicles having the characteristics of tractors - whether vehicles "tractors" as defined in Tariff -

if so, whether they were derivatives of "agricultural tractors" as defined therein - whether it was open to the Tribunal as the tribunal of fact to conclude that the vehicles were "lifting machinery" within the Tariff - consideration of the question of whether the vehicles were imported in an incomplete or unfinished state and, if so, had the essential character of lifting machinery - observations on what amounts to a question of law and the circumstances in which the Court will interfere with the decision of an adminis- trative tribunal whose decisions on questions of fact are final - Customs Tariff 1966, paragraphs 84,.23.311 and 84,22.521 of Part II of first schedule, interpret- ative rule 2(1)(a) and notes 2 and 7 to Chapter 87 of Part II of first schedule.

Blackwood Hodge (Australia) Pty. Limited v. The Collector

of Customs, New South Wales

No. NSW G4 of 1980

CORAM: Smithers, Fisher and Sheppard JJ.

Date: 22 August, 1980

Sydney.

IN THE FEDERAL COURT OF AUSTRALIA NEW SOUTH WALES DISTRICT REGISTRY No. G4 of 1980 GENERAL DIVISION

Between:

BLACKWOOD HODGE (AUSTRALIA) PTY. LIMITED

Applicant

- and -

THE COLLECTOR OF CUSTOMS, NEW SOUTH WALES

Respondent

ORDER

JUDGES MAKING ORDER Smithers, Fisher and Sheppard JJ.

DATE OF ORDER 22 August, 1980

WHERE MADE Sydney

THE COURT ORDERS THAT :

1. The appeal be dismissed.

2. The decisions of the Administrative Appeals Tribunal of 24 December, 1979, be affirmed.

3. The applicant pay to the respondent his costs of the appeal.

1N THE PORFRAL CCUFT OF ACSTRALT? )

Wal) SOUTH WKALTS DISTRICT RESICTFY ) "o. G4 of 1989

GENEPAL CDIVISTON )

BETWEFM: RLACKUCOD HORcr