Federal Court of Australia
JUDGMENT No. (OF, 3-7
CATCHWORODS
CUSTOMS AND EXCISE - mandamus - whether Collector obliged determine transaction value of goods - construction of Act duty to determine value implied - duty may be discharged an informal manner.
Customs Act 1901 ss.156, 158(3), 159, 161C
Customs (Valuations) Amendment Act 1981
Adco Marine Pty. Ltd. v. Daniel Edmund Lee, The Collector of Customs for
the State of Queensland Qld G200 of 1987
PINCUS J. ry
BRISBANE RY
18 DECEMBER 1987 fy 3 : tg RO. 2
to
in
IN THE FEDERAL COURT OF AUSTRALIA )
QUEENSLAND DISTRICT REGISTRY ) QLD G200 of 1987 GENERAL DIVISION )
BETWEEN: ADCO MARINE PTY. LTD.
Applicant
AND: DANIEL EDMUND LEE, THE COLLECTOR OF CUSTOMS FOR
THE STATE OF QUEENSLAND
Respondent MINUTES OF ORDER JUDGE MAKING ORDER: PINCUS J. DATE OF ORDER: 18 DECEMBER 1987 WHERE MADE: BRISBANE
THE COURT ORDERS THAT:
NOTE:
1.
The respondent's notice of motion filed on November 1987 be struck out with no order as costs;
The amended application of the applicant dismissed;
The applicant pay the respondent's costs of
incidental to the applicant's proceedings to taxed.
Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.
be
and
IN THE FEDERAL COURT OF AUSTRALIA )
QUEENSLAND DISTRICT REGISTRY ) QLD G200 of 1987 GENERAL DIVISION )
BETWEEN: ADCO MARINE PTY. LID. Applicant
AND: DANIEL EDMUND LEE, THE COLLECTOR OF CUSTOMS FOR THE STATE OF QUEENSLAND
Respondent
PINCUS J. 18 DECEMBER 1987
REASONS FOR JUDGMENT
There are before me an application and cross-application. The former asks for an order that the respondent show cause why a writ of mandamus should not issue and alternatively an order absolute in the first instance for such a
writ. The latter application 1s for an order that the former be
dismissed.
Both applications raise the same questions, being principally matters of construction of the Customs Act 1901. The second application, however, has no real point to it and should, I think, be struck out, so that the substantive questions raised
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