Textron Pacific Ltd v Collector of Customs for QLD [1987] FCA 577

JUDGMENT No. 971/42

CATCHWORDS

CUSTOMS AND EXCISE - interpretation of expression "goods that are for use directly in the exploration for petroleum" - meaning

of "directly in" - whether synonymous with "necessarily".

Administrative Decisions (Judicial Review) Act 1977 Customs Act 1901 s.273(1) Customs Tariff Act 1982 s.27(1)

Textron Pacific Limited v. Collector of Customs for the State of Queensland Qld G195 of 1986

PINCUS J. BRISBANE 22 OCTOBER 1987

PA NCIPAL REGISIRY

IN THE FEDERAL COURT OF AUSTRALIA )

QUEENSLAND DISTRICT REGISTRY ) QLD G195 of 1986 GENERAL DIVISION )

BETWEEN: TEXTRON PACIFIC LIMITED

Applicant AND: COLLECTOR OF CUSTOMS FOR THE STATE OF QUEENSLAND Respondent MINUTES OF ORDER JUDGE MAKING ORDER: PINCUS J. DATE OF ORDER: 22 OCTOBER 1987 WHERE MADE: BRISBANE THE COURT ORDERS THAT: 1. The application for an injunction under section 39B

of the Judiciary Act be dismissed;

2. The applicant pay the respondent's costs of and incidental to the application to be taxed.

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

IN THE FEDERAL COURT OF AUSTRALIA )

QUEENSLAND DISTRICT REGISTRY ) QLD G195 of 1986 GENERAL DIVISION )

BETWEEN: TEXTRON PACIFIC LIMITED

Applicant

AND: COLLECTOR OF CUSTOMS FOR THE STATE OF QUEENSLAND

Respondent

PINCUS J. 22 OCTOBER 1987

REASONS FOR JUDGMENT

The applicant brought proceedings under the

Administrative Decisions (Judicial Review) Act 1977 challenging a

decision of the respondent relating to security lodged in respect of the importation of a Bell helicopter. The application filed claimed a declaration, as well as an injunction restraining the

respondent from making a demand upon a bank for payment under the

security.

Putting the matter simply, the parties are in difference as to whether a by-law discussed below covers the helicopter, the