W & D Engineering Pty Ltd v Chief Executive Officer of Customs [2000] FCA 440

FEDERAL COURT OF AUSTRALIA

W & D Engineering Pty Ltd v Chief Executive Officer of Customs

[2000] FCA 440 CUSTOMS AND EXCISE – bounty – Bounty (Machine Tools and Robots) Act 1985 – "robotic machine" capable of handling objects by simultaneous movement in two or more axes STATUTES – ordinary meaning – whether evidence admissible WORDS & PHRASES – "robotic machine" Bounty (Machine Tools and Robots) Act 1985 (Cth) s 4 In re Bidie v General Accident Fire & Life Assurance Corporation Ltd [1949] Ch 121 cited Chief Executive Officer of Customs v Tasmanian Electro Metallurgical Co Pty Ltd (1997) 76 FCR 476 referred to Collector of Customs v Pozzolanic Enterprises Pty Ltd (1993) 43 FCR 280 applied Commissioner of Taxation of the Commonwealth of Australia v Scully [2000] HCA 6 cited Great Western Railway Company v Carpalla United China Clay Company Ltd [1909] 1 Ch 218 cited Grenfell v The Commissioners of Inland Revenue (1876) 1 Ex D 242 applied Herbert Adams Pty Ltd v The Federal Commissioner of Taxation (1932) 47 CLR 222 applied Marquis Camden v Commissioners of Inland Revenue [1914] 1 KB 641 cited Nova, an Alberta Corporation v Minister of National Revenue (1988) 87 NR 101 referred to The Owners of the Ship 'Shin Kobe Maru' v Empire Shipping Co Inc (1994) 181 CLR 404 applied Re Ontario Mushroom Co Ltd v Learie (1977) 76 DLR (3rd) 431 cited W & D ENGINEERING PTY LTD v CHIEF EXECUTIVE OFFICER OF CUSTOMS V224 of 1999 JUDGES: HEEREY, SUNDBERG & FINKELSTEIN JJ DATE: 7 APRIL 2000 PLACE: MELBOURNE

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY V224 of 1999

On appeal from a single judge of the Federal Court of Australia

BETWEEN: W & D ENGINEERING PTY LTD

Appellant

AND: CHIEF EXECUTIVE OFFICER OF CUSTOMS

Respondent

JUDGES: HEEREY, SUNDBERG & FINKELSTEIN JJ