Federal Court of Australia
ae)
BIT
CATCHWORDS Administrative Law - overseas fishing vessels calling at Australian ports - whether currently engaged in international voyages - whether about to make a voyage other than an international voyage - whether ships' stores subject to excise
duty.
Excise Act 1901. ss. 4(1)}, 160A(5). Customs Act 1901. 3.130c Board of Trade v. Baxter £1907] AC373
COLLECTOR OF CUSTOMS FOR THE STATE OF WESTERN AUSTRALIA v. BP AUSTRALIA LIMITED & ORS.
VG NO. 7 of 1986
Sweeney, Lockhart and Jenkinson JJ.
Melbourne
21 July, 1986
Pd
IN THE FEDERAL COURT OF AUSTRALIA
VICTORIA DISTRICT REGISTRY
GENERAL DIVISION
NO. VG 7 of 1986
On appeal from the General Division of the Administrative Appeals
Tribunal.
BETWEEN :
AND:
AND:
THE COURT:
DATE PLACE
COLLECTOR OF CUSTOMS FOR THE STATE
OF WESTERN AUSTRALIA
BP_ AUSTRALIA LIMITED
Appellant
lst Respondent
THE SHELL COMPANY OF AUSTRALIA
LIMITED
K.K. NIKKO MARU
2nd Respondent
3rd Respondent
FEDERATION OF JAPAN TUNA FISHERIES
CO-OPERATIVE ASSOCIATIONS
4th Respondent
Sweeney, Lockhart and Jenkinson JJ.
21 duly,
Melbourne
teres Soop
Bp rt ee ee
TOF He aha
T
los
ORDERS
THE COURT ORDERS THAT -
1.
the appeal be allowed in relation to diesel fuel taken on board by the "Kaei Maru 28", the "Miho Maru 31" and the "Ryoei Maru 18";
the decision of the Tribunal dated 10 December 1985 in relation to that diesel fuel be set aside;
the decisions of the Collector of Customs in relation to that diesel fuel be affirmed;
the first and second respondents pay the costs of the appellant of the appeal in relation to that diesel fuel; the appeal against the decision of the Tribunal in relation to the "Nikko Maru 5" be dismissed;
the appellant pay the costs of the third and fourth respondents of the appeal in relation to the "Nikko Maru
5".
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IN THE FEDERAL COURT OF AUSTRALTA
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