Tooheys Ltd v. Moore, The Honourable John Colinton (The Minister for Business and Consumer Affairs) [1981] FCA 135

CATCHWORDS

Objection to Competency - Adminastrative Law - Customs -

Customs Tariff

Whether a decision was made - whether decision under s.273

of the Customs Act was legislative or administrative in nature - distinction between legislative and executive

action —-

Whether the decision was one to which the Act applies -

Administrative Decisions (Judicial Review) Act (Paragraph (e) of Schedule 1) - distinction between circumstances in which liability to tax arise and curcumstances in which tax is calculated or assessed - assessment - decision "leading

up to making" of calculation of duty ~ character of

determination —

Whether applicant "a _ person who 1s aggrieved" - Administrative

Decisions (Judicial Review) Act - s.5 considered —- unnecessary to show right to refund of duty to establish locus standi -

should not be given narrow construction

Administrative Decisions (Judicial Review) Act, 1977 ss. 3, 5 6, 7, 13 Schedules 1 and 2

Customs Act 1901 ss. 15, 16, 163, 167, 271, 272, 273 and Regulations and By-Laws, reg. 126, 128A.

Customs Tariff s. 33A(1) Second Schedule item 19

Rules Publication Act 1903-1939

TOOHEYS LIMITED v. THC MINISTER FOR BUSINESS AND CONSUMER _APFAIRS

N.S.W. No. G35 of 1981

Ellacott J. 19 August 1981

Sydney

IN THE FEDERAL COURT OF AUSTRALIA

) ) NEW SOUTH WALES DISTRICT REGISTRY ) No. G 35 of 1981 ) )

GENERAL DIVISION

BETWEEN: TOOHEYS LIMITED

Applicant

AND

THE HONOURABLE JOHN COLINTON MOORE, the Minister of State for Business and Consumer Affairs of the Commonwealth of Australia

Respondent ORDER

JUDGE MAKING ORDER: Ellicott J.

DATE OF ORDER: 19 August 1981

WHERE MADE: Sydney

THE COURT ORDERS THAT:

1. Each of the objections to competency raised by the respondent be dismissed.

2. The further hearing of the matter be adjourned to a date to be fixed.

3. The question of costs of the hearing of the