Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
TAXES AND DUTIES – customs and excise – anti-dumping legislation – undertaking given pursuant to s 269TG(4) Customs Act 1901 – undertaking given in circumstances where a previous undertaking in effect – effect of second undertaking – whether constituted a new undertaking – whether constituted a revised undertaking Customs Act 1901 (Cth) – ss 269TG(1), 269TG(2), 269TG(3A), 269TG(4), 269TG(4A), 269TG(5) Anti-Dumping Authority Act 1988 (Cth) – ss 7(3), 7(4), 7(4A), Customs Tariff (Anti-Dumping) Act 1975 (Cth) – ss 8 Powerlift (Nissan) Pty Ltd v Minister for Small Business, Construction and Customs (1993) 40 FCR 332 – referred to Cooper Brookes (Wollongong) Pty Ltd v Commissioner of Taxation (1981) 147 CLR 297 – cited CIC Insurance Ltd v Bankstown Football Club Ltd (1997) 187 CLR 384 - cited
AUSTRALIAN PAPER LIMITED v
THE ANTI-DUMPING AUTHORITY NG 193 of 1998 BEAUMONT, HILL AND MERKEL JJ SYDNEY 2 OCTOBER 1998
IN THE FEDERAL COURT OF AUSTRALIA GENERAL DISTRIBUTION
NEW SOUTH WALES DISTRICT REGISTRY NG 193 of 1998
on appeal from a single judge of the federal court
BETWEEN: australian paper limited
(acn 005 146 350)
Appellant
AND: the anti-dumping authority
Respondent
JUDGES: BEAUMONT, HILL AND MERKEL JJ
DATE: 2 OCTOBER 1998
PLACE: SYDNEY
THE COURT ORDERS THAT: 1. The appeal be allowed. 2. Orders made at first instance be set aside and in lieu thereof it be ordered that the decision of the Respondent to hold an inquiry into whether the Minister for Customs and Consumer Affairs should release P.T. Pabrik Kertas Tjiwi Kimia ("Tjiwi Kimia") from an undertaking given by Tjiwi Kimia to the Minister on or about 7 July 1997, that future consignments by Tjiwi Kimia to Australia of A4 copy paper would be made at export prices which were not less than those specified in a table included with that undertaking, be set aside. 3. The Respondent pay the costs of the appeal and the proceedings at first instance. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules
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