Collector of Customs v Reg Russell & Sons Pty Ltd [1995] FCA 421

CATCHWORDS CUSTOMS AND EXCISE - diesel fuel rebate - primary production - agriculture - operations connected with the rearing of live‑stock - cartage operations to feedlots and wharves - whether Tribunal in error of law in concluding rebateable - whether question of law. Customs Act 1901 (Cth) s164 Excise Act 1901 (Cth) s78A Australian National Railways Commission v Collector of Customs, South Australia (1985) 8 FCR 264 Collector of Customs v Pozzolanic Enterprises Pty Ltd (1993) 43 FCR 280 Collector of Customs v Cliffs Robe River Iron Associates (1985) 7 FCR 271 Cowell Electric Supply Co Ltd v Collector of Customs (Burchett, Hill and Carr JJ, 10 January 1995, no 4 of 1995, unreported) COLLECTOR OF CUSTOMS v REG RUSSELL & SONS PTY LTD NO WAG 95 OF 1994 R D NICHOLSON J PERTH 23 JUNE 1995

IN THE FEDERAL COURT OF AUSTRALIA ) WESTERN AUSTRALIA DISTRICT REGISTRY) GENERAL DIVISION ) NO WAG 95 OF 1994 B E T W E E N: COLLECTOR OF CUSTOMS Applicant and REG RUSSELL & SONS PTY LTD Respondent MINUTE OF ORDER JUDGE MAKING ORDER: R D NICHOLSON J DATE OF ORDER: 23 JUNE 1995 WHERE MADE: PERTH THE COURT ORDERS THAT: (1) The "appeal" be allowed so far as it relates to the decision of the Tribunal on 29 July 1994 that the respondent's cartage operations "(v) from feedlot to wharf; (vi) from farm to wharf" qualify for a rebate of duty pursuant to s164(1) of the Customs Act 1901 or s78A of the Excise Act 1901 in respect of diesel fuel purchased by the respondent for use by it off‑road in those operations. (2) The decision of the Administrative Appeals Tribunal made on 29 July 1994 be varied by (a) deleting from paragraph 1 the words "(v) from feedlot to wharf; (vi) from farm to wharf;"