ACI Operations Pty Ltd v Chief Executive Officer of Customs [1998] FCA 120

FEDERAL COURT OF AUSTRALIA

ADMINISTRATIVE LAW ) CUSTOMS TARIFF ) - judicial review of delegate's decision refusing a determination under s 273 of the Customs Act 1901 - whether the section and Item 43 in Schedule 4 of the Customs Tariff Act 1987 confer a discretion - whether the delegate exercised his discretion or decided the applicant was not eligible - judicial review not pedantic or concerned with exactness of expression - construction of s 273 - construction of Item 43 in the context of Schedule 4. STATUTORY INTERPRETATION) WORDS AND PHRASES ) - whether "may" in ss 271 and 273 of the Customs Act conferred a discretion or really imposed an obligation. Customs Act 1901, ss 271, 273 Customs Tariff Act 1987, Sched 4 item 43 Finance Facilities Pty Limited v The Commissioner of Taxation of the Commonwealth of Australia (1971) 127 CLR 106, discussed Mitchell v The Queen (1996) 184 CLR 333, distinguished Trengove v Repatriation Commission (1994) 50 FCR 453, distinguished Webb v Deputy Commissioner of Taxation (1993) 47 FCR 394, distinguished Nashua Australia Pty Ltd v Channon (1981) 36 ALR 215, followed Murphyores Incorporated Pty Ltd v The Commonwealth of Australia (1976) 136 CLR 1, applied Minister for Industry and Commerce v Tooheys Ltd (1982) 42 ALR 260, followed Tooheys Ltd v Minister for Business and Consumer Affairs (1981) 36 ALR 64, followed Minister for Industry and Commerce v East West Trading Co Pty Ltd (1986) 10 FCR 264, followed

ACI OPERATIONS PTY LTD v CHIEF EXECUTIVE OFFICER OF CUSTOMS NG 602 of 1996 Burchett J Sydney 27 February 1998

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY NG 602 of 1996

BETWEEN: ACI OPERATIONS PTY LTD

Applicant

AND: CHIEF EXECUTIVE OFFICER OF CUSTOMS

Respondent

JUDGE: BURCHETT J