Federal Court of Australia
JUDGMENT No, .'\C37 83
Ct meee enertratany
CATCHWORDS
APPEAL FROM THE ADMINISTRATIVE APPEALS TRIBUNAL - Customs - valuation of cars - importer contributed to homologation costs ~ Collector included in calculation of value of goods sums relating to homologation — transaction value of goods - whether payments were part of ''price' as defined in Customs
Act 1901, s.154(1)
Customs Act 1901 (Cth) ss.154(1), 159
THE COLLECTOR OF CUSTOMS v. LNC (WHOLESALE) PTY LIMITED NSW G302, G358, G359 AND G360 of 1987
Davies, Sheppard and Einfeld JJ. 17 March 1988 Sydney
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IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY Nos. G302, G358,
) ) G359 & G360 of 1987 ) )
GENERAL DIVISION
ON APPEAL FROM THE GENERAL ADMINISTRATIVE DIVISION OF THE ADMINISTRATIVE APPEALS TRIBUNAL
BETWEEN: THE COLLECTOR OF CUSTOMS
Applicant AND: LNC (WHOLESALE) PTY LIMITED Respondent CORAM: Davies, Sheppard and Einfeld JJ. DATE: 17 March 1988 PLACE: Sydney MINUTES OF ORDER THE COURT ORDERS THAT: 1. The appeal be allowed. 2. The decision of the Administrative Appeals Tribunal
be set aside and the matter remitted to the Administrative Appeals Tribunal for hearing according to law.
NOTE: Settlement and entry of orders are dealt with in Order 36 of the Federal Court Rules.
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IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY Nos. G302, G358,
G359 & G360 of 1987
GENERAL DIVISION
ON APPEAL FROM THE GENERAL ADMINISTRATIVE DIVISION OF THE ADMINISTRATIVE APPEALS TRIBUNAL
BETWEEN: THE COLLECTOR OF CUSTOMS Applicant AND: LNC (WHOLESALE) PTY LIMITED
Respondent CORAM: Davies, Sheppard and Einfeld JJ. DATE: 17 March 1988 PLACE: Sydney
REASONS FOR JUDGMENT
The Court: These are appeals from a decision of the Administrative Appeals Tribunal ("the Tribunal") setting aside decisions of the Collector of Customs which had included in the calculation of the value of motor vehicles imported by the respondent, LNC (Wholesale) Pty Limited ("LNC") sums relating
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