Wildia Enterprises Pty Ltd v. Collector of Customs (NSW) [1987] FCA 115
Federal Court of Australia
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IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY No. G38 of 1986
GENERAL DIVISTON
ON APPEAL from the General
Administrative Division of the
Administrative Appeals Tribunal
constituted by Deputy President
A.N.Hall, Mr. G.D.Grant and
Dr.A.P.Renouf
BETWEEN :
WILDIA ENTERPRISES PTY. LIMITED
Applicant
AND:
COLLECTOR OF CUSTOMS (N.S.W. )}
Respondent
CORAM: FOX, WILCOX AND BURCHETT Jd..
DATE: 27 FEBRUARY 1987
REASONS FOR JUDGMENT
(EX TEMPORE)
FOX J.
This is an appeal from a decision of the Administrative
Appeals Tribunal which had before it an application to review a
decision of the Collector of Customs. The particular matter at
issue is whether certain lace fabric being imported falls under
an exception to item 58.09 of Schedule 3 of the Customs Tariff
Act 1982.
The Administrative Appeals Tribunal considered the
matter carefully and at length. The argument before us has, it
seems to me, been one rather of fact than of law and has not in
truth raised a matter of law at all. The particular words which
are included as an exception in item 58.09 of the Schedule are
"knitted fabrics". It was not argued, as I understood, that
these words had other than their natural meaning and it was
sought to show nevertheless that the particular items were not
knitted fabrics. This argument raised questions of fact unless
one took the matter a further distance and submitted that knitted
fabrics in the phrase that I have referred to meant fabrics
exclusively or wholly knitted.
I do not understand that there was any such submission,
but in my view it would not in any event be tenable. One has to
read the language according to its ordinary meaning, not
necessarily governed by what any experts might think about its
meaning, although of course their evidence as to what is done in
relation to the method of manufacture of the fabric is a matter
of proper evidence.
I would only add that on the argument I see no grounds
for differing from the conclusion reached by the Administrative
Appeals Tribunal. My fundamental stand is that the matter is not
within our jurisdiction to determine as only matters of law can
be heard on appeal from the Administrative Appeals Tribunal. I
would therefore dismiss the appeal, as it is called in the Act,
or the application as it strictly is.
WILCOX J:
I agree with the order proposed by the presiding Judge.
It seems to me that the appeal is governed by the principles
enunciated by Mason J. in Hope v. Bathurst City Council 144
C.L.R. 1 at page 7. There his Honour pointed out that, where
what was in issue was a phrase or word used in its ordinary
sense, the question of the application of that phrase to given
facts was ordinarily one of fact and a question of law only arose
where there was an issue as to whether or not the tribunal, in
the particular case, had material to enable it to reach a
particular finding. In this case the relevant phrase is an
ordinary term and therefore the question is whether there was
material which would have enabled the tribunal to reach the
conclusion it did. Having regard to the evidence to which we
have been taken, I think that there was ample support for the
view that the Tribunal ultimately took and that, therefore, no
error of law has been shown.
BURCHETT. J:
I agree and have little to add. The appellant contended
that a knitted fabric was a fabric either wholly knitted or at
least a fabric of which the distinguishing features were produced
by a knitting process, but the Tribunal did not as I read its
reasons reach its views by asserting any different construction
of the statutory phrase.
It held on the evidence that a warp knitted fabric was
in fact a kind of knitted fabric and that this fabric was a warp
knitted fabric. As a question of fact the evidence plainly left
this conclusion open to the Tribunal. It therefore made no error
of law.
and D.& R. Henderson (Mfq)
See Hope v. Bathurst City Council (1980) 144 C.L.R. l
Pty. Ltd. v. Forbes (Collector of
Customs N.S.W.), and see also when it was on appeal as reported
in (1975) 49 A.L.J.R. 335,
particularly passages in both the
joint judgment and the judgment of McTiernan J. at page 336.
(Discussion ensued)
FOX J:
The appeal will be dismissed with costs.
Counsel for the Applicant:
Solicitors for the Applicant:
Counsel for the Respondent:
Solicitors for the Respondent:
Date of hearing:
I certify that this and the
three (3) preceding pages are
a true copy of the Reasons
for Judgment of the Court.
Dated: 27 February 1987
Mr R Bainton Q.C. and
Mr P E King
Dexter Healey & Co
Mr D Yates
Australian Government
Solicitor
27 February 1987
Sydney
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