Nordland Papier AG v Anti-Dumping Authority [1999] FCA 10

FEDERAL COURT OF AUSTRALIA Nordland Papier AG v Anti‑Dumping Authority [1999] FCA 10 CUSTOMS AND EXCISE – anti‑dumping – application to review decision of Minister, on recommendation of Anti‑Dumping Authority, to publish dumping duty notices in respect of coated paper exported to Australia – ascertainment of "normal value" of goods – whether applicant's domestic sales were arms length transactions – whether a rebate such as a volume rebate may be regarded as a reimbursement, compensation or benefit for, or in respect of, the whole or any part of the price – rebate compared to discount STATUTORY INTERPRETATION – effect of international instruments such as GATT on construction of statute – whether legislative amendments are reliable indicators of parliamentary intent at time of original enactment WORDS AND PHRASES – "normal value", "arms length transactions", "rebate", "price", "in respect of", "reimbursement" Customs Act 1901 (Cth), ss 269TAA, 269TAB, 269TAC, 269TB, 269TD, 269TG Administrative Decisions (Judicial Review) Act 1977 (Cth), s 11(1)(c) and s 13 Customs Legislation (Anti‑dumping Amendments) Act 1998 (Cth), s 22 and s 25 Toyota Motor Sales Australia Ltd v Collector of Customs (1991) 28 FCR 27 at 29 cited Queensland Independent Wholesalers Ltd v Commissioner of Taxation (1991) 29 FCR 312 cited Hyundai Automotive Distributors Australia Pty Ltd v Chief Executive Officer Australian Customs Service [1998] FCA 297 cited Colgate Palmolive Pty Ltd v Commissioner of Taxation (1998) 98 ATC 4748 applied Trustees Executors & Agency Co Ltd v Reilly [1941] VLR 110 at 111 cited Powers v Maher (1959) 103 CLR 478 at 484, 485 cited State Government Insurance Office (Qld) v Crittenden (1966) 117 CLR 412 at 416 cited Frost v Collector of Customs (1985) 9 FCR 174 cited ICI Australia Operations Pty Ltd v Fraser (1991) 34 FCR 564 at 569, 570 cited Rocklea Spinning Mills Pty Ltd v Anti‑Dumping Authority (1995) 56 FCR 406 at 417 cited North Sydney Municipal Council v PD Mayoh Pty Ltd (1988) 14 NSWLR 740 at 745 cited L Vogel & Son Pty Ltd v Anderson (1968) 120 CLR 157 at 162, 169 cited Kalwy v Secretary, Department of Social Security (1992) 38 FCR 295 at 299 cited Grain Elevators Board of Victoria v Shire of Dunmunkle (1946) 73 CLR 70 at 86 referred to Interlego AG v Croner Trading Pty Ltd (1992) 39 FCR 348 at 382 cited Re Samuel [1913] AC 514 at 526 referred to Callow v Commissioner of Taxation (1997) 73 FCR 421 at 426 cited