AMI Toyota Ltd v Chief Executive Officer of Customs [2000] FCA 121

FEDERAL COURT OF AUSTRALIA

AMI Toyota Ltd v Chief Executive Officer of Customs [2000] FCA 121 CUSTOMS – customs value – whether payments by motor vehicle importers to manufacturers for indemnity against warranty claims "payments … made … in relation to such goods" – appeal from Administrative Appeals Tribunal – whether question of law WORDS AND PHRASES – "payments … made … in relation to such goods" Administrative Appeals Tribunal Act 1975 (Cth) s 44(1) Customs Act 1901 (Cth) ss 154(1) 159, 161(1), 161(2) Customs Tariff Act 1987 (Cth) s 21 Customs Tariff Act 1995 (Cth) s 15 Toyota Motor Sales Australia Ltd v Collector of Customs (1991) 28 FCR 27 at 29 applied LNC (Wholesale) Pty Ltd v Collector of Customs (1988) 17 FCR 154 applied Commonwealth Quarries (Footscray) Pty Ltd v Federal Commissioner of Taxation (1938) 59 CLR 121 applied Hope v City of Bathurst (1980) 144 CLR 1 at 7 applied Collector of Customs v Pozzolanic Enterprises Pty Ltd (1993) 43 FCR 280 at 286-289 applied Collector of Customs v Agfa-Gevaert Ltd (1996) 186 CLR 389 at 394-398 applied Brutus v Cozens [1973] AC 854 mentioned Baxter Healthcare Pty Ltd v Comptroller-General of Customs (1997) 72 FCR 467 at 473 mentioned Hayes v Federal Commissioner of Taxation (1956) 96 CLR 47 at 51 applied Buck v Bavone (1976) 135 CLR 110 at 119 applied

AMI TOYOTA LTD & ORS V CHIEF EXECUTIVE OFFICER OF CUSTOMS NO. V 415 OF 1999 HEEREY J 21 FEBRUARY 2000 SYDNEY (HEARD IN MELBOURNE)

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY V415 OF 1999

BETWEEN: AMI TOYOTA LTD, TOYOTA MOTOR CORPORATION AUSTRALIA LTD, TOYOTA MOTOR SALES AUSTRALIA LTD

Applicants

AND: CHIEF EXECUTIVE OFFICER OF CUSTOMS

Respondent

JUDGE: HEEREY J

DATE OF ORDER: 21 FEBRUARY 2000

WHERE MADE: SYDNEY (HEARD IN MELBOURNE)