Collector of Customs (Qld) v Times Consultants Pty Limited [1986] FCA 545

CATCHWORDS

ADMINISTRATIVE LAW - Customs - Appeal from the Administrative Appeals Tribunal ~ tariff classification - magazines and cassettes dealing with classical composers sold as series of part works - put up in sets - whether essential character of set determined by magazine or cassette - error of law

Words or phrases : "essential character"

Administrative Appeals Tribunal Act 1975 (Cth) 83.32, 33, 44

Customs Tariff Act 1982 (Cth) Schedule 2, Rule 3 Federal Proceedings (Costs) Act 1981 (Cth)

BETWEEN : COLLECTOR OF CUSTOMS (OLD) Applicant AND 3 TIMES CONSULTANTS PTY LIMITED Respondent

No. G.249 of 1986

CORAM 3 Davies J

27 November 1986

Sydney

IN THE FEDERAL COURT OF AUSTRALIA )}

)

NEW SOUTH WALES DISTRICT REGISTRY ) No. G.249 of 1986

)

GENERAL DIVISION )

JUDGE MAKING ORDER DATE OF ORDER

WHERE MADE

THE COURT ORDERS THAT

l. 2.

ON APPEAL FROM THE ADMINISTRATIVE APPEALS TRIBUNAL, GENERAL ADMINISTRATIVE DIVISION

BETWEEN 3 COLLECTOR OF CUSTOMS (QLD) Applicant AND : TIMES CONSULTANTS PIy LIMITED Respondent

MINUTE OF ORDER

Davies J

27 November 1986

Sydney

the appeal be allowed;

the decision under appeal be set aside and the matter be remitted to the Administrative Appeals Tribunal for re-hearing with or without further evidence;

the respondent pay the applicant's costs of the appeal;

liberty be reserved to the respondent to apply for an

order under the Federal Proceedings (Costs) Act 1981 (Cth).

Note : Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.

IN THE FEDERAL COURT OF AUSTRALIA ) )