Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Mullins Wheels Pty Ltd v Minister for Customs & Consumer Affairs
[2000] FCA 357 TAXES AND DUTIES – anti-dumping duty – appeal against the dismissal of an application for judicial review of a decision of the Minister – foreign exporter of wheel rims entitled, upon proof of export, to a rebate against the purchase price of steel used in their manufacture and to saleable Import Rebate Credit Certificates (IRCCs) which entitle their holder to duty concessions upon importing motor vehicles or motor vehicle components - normal value of the exported goods ascertained under s 269 TAC(2) of the Customs Act 1901 (Cth) – whether the Minister was bound, in determining the cost of production or manufacture of the exported rims (i) to determine that cost by reference to the rebated price of the steel used in the manufacture of the rims (whether because the "cost of production or manufacture" to be determined under s 269 TAC(2)(c)(i) necessarily includes only the rebated cost of the steel or, if that is not the case, because he was obliged to adjust those costs downward under s 269 TAC(9), and (ii) to make a downward adjustment under s 269 TAC(9) so as to reduce the cost of production or manufacture by the value of the IRCCs ADMINISTRATIVE LAW – judicial review – whether the Minister's application of provisions of Customs Act 1901 (Cth) involved an error of law Customs Act 1901 (Cth), s 269 TAC Customs Tariff (Anti-Dumping) Act 1978 (Cth) Anti-Dumping Authority Act 1988 (Cth) Customs Tariff (Anti-Dumping) Act 1975 Collector of Customs v Pozzolanic Enterprises Pty Ltd (1993) 43 FCR 280 referred to Sharp Corporation of Australia Pty Ltd v Collector of Customs (1995) 59 FCR 6 cited Nordland Papier AG v Anti-Dumping Authority (1999) 161 ALR 120 referred to Powerlift (Nissan) Pty Ltd v Minister for Small Business, Construction and Customs (1993) 40 FCR 332 cited Reg v The District Court; ex parte White (1966) 116 CLR 644 cited Waterford v Commonwealth (1987) 163 CLR 54 cited Australian Broadcasting Tribunal v Bond (1990) 170 CLR 321 cited Minister for Immigration & Multicultural Affairs v Epeabaka (1999) 84 FCR 411 cited Collector of Customs v Agfa-Gevaert Ltd (1996) 186 CLR 389 referred to
We try to embed the page this law was scraped from. If the site blocks framing, you still get the link and a local excerpt.
Last checked with source on —
Checking whether the official page can be embedded…
Plain-English simplify of this law: a short summary, key points, and both sides of the argument. Generated on first view via Replicate, then cached. Vote on what helps your study.
No study brief is cached for this law yet. Sign up to generate a plain-English brief.
Sign up to generate