Dawson Rockwater Joint Venture Between Dawson Engineering Pty ltd & Brown & Root Pty Ltd v Chief Executive Officer of Customs [1998] FCA 1010

FEDERAL COURT OF AUSTRALIA CUSTOMS AND EXCISE – excise duty – diesel fuel rebate – whether a rebate of duty is payable with respect to diesel fuel used in vessels travelling to and from the location where their activities in preparing an offshore mining site were to commence Excise Act 1901 (Cth) s 78A Customs Act 1901 (Cth) s 164(1)(a) Customs and Excise Amendment Act 1995 (Cth) Chief Executive Officer of Customs v Tasmanian Electro Metallurgical Co Pty Ltd (1997) 76 FCR 476, considered WMC Resources Limited v Chief Executive Officer of Customs (Federal Court of Australia, unreported, 15 December 1997, No 1451 of 1997) dist Chief Executive Officer of Customs v Dyno Wesfarmers Ltd (1997) 73 FCR 1 dist DAWSON ROCKWATER JOINT VENTURE BETWEEN DAWSON ENGINEERING PTY LTD AND BROWN & ROOT PTY LTD v CHIEF EXECUTIVE OFFICER OF CUSTOMS VG 186 OF 1998 JUDGE: MERKEL J PLACE: MELBOURNE DATE: 21 AUGUST 1998

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY VG 186 of 1998

BETWEEN: DAWSON ROCKWATER

joint venture between

dawson engineering pty ltd

ACN 008 881 025

AND

BROWN & ROOT PTY LTD

ACN 008 705 502

Applicant

AND: CHIEF EXECUTIVE OFFICER OF CUSTOMS

Respondent

JUDGE: MERKEL J

DATE OF ORDER: 21 august 1998

WHERE MADE: MELBOURNE

THE COURT ORDERS THAT: 1. The application be dismissed. 2. The applicant pay the taxed costs of the respondent of and incidental to the application. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY VG 186 of 1998

BETWEEN: DAWSON ROCKWATER

joint venture between

dawson engineering pty ltd