Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Sidebottom v Giuliano [2000] FCA 607
CUSTOMS AND EXCISE – excisable goods subject to control of Customs – request to account for excisable goods – whether request can be made when revenue needs no protection
Excise Act 1901 (Cth) s 60
Collector of Customs (NSW) v Southern Shipping Co Ltd (1962) 107 CLR 279
RAYMOND SIDEBOTTOM , LESLEY SIDEBOTTOM, AUSTRALIAN PETROLEUM SUPPLIES PTY LTD, GV LIQUID TANKERS PTY LTD and RPM COMMODITIES PTY LTD v E GIULIANO, THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA and LIONEL BARRIE WOODWARD, THE CHIEF EXECUTIVE OFFICER OF CUSTOMS
V 179 of 2000 JUDGE: FINKELSTEIN J DATE: 12 MAY 2000 PLACE: MELBOURNE
IN THE FEDERAL COURT OF AUSTRALIA
VICTORIA DISTRICT REGISTRY V 179 of 1999
BETWEEN: RAYMOND SIDEBOTTOM , LESLEY SIDEBOTTOM, AUSTRALIAN PETROLEUM SUPPLIES PTY LTD, GV LIQUID TANKERS PTY LTD and RPM COMMODITIES PTY LTD
Applicants
AND: E GIULIANO, THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA and LIONEL BARRIE WOODWARD, THE CHIEF EXECUTIVE OFFICER OF CUSTOMS
Respondents
JUDGE: FINKELSTEIN J
DATE OF ORDER: 12 MAY 2000
WHERE MADE: MELBOURNE
THE COURT ORDERS THAT: 1. The application be dismissed. 2. The interlocutory injunction granted on 24 September 1999 be discharged. 3. The applicant pay the respondents' taxed costs of the application. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.
IN THE FEDERAL COURT OF AUSTRALIA
VICTORIA DISTRICT REGISTRY V 179 of 1999
BETWEEN: RAYMOND SIDEBOTTOM , LESLEY SIDEBOTTOM, AUSTRALIAN PETROLEUM SUPPLIES PTY LTD, GV LIQUID TANKERS PTY LTD and RPM COMMODITIES PTY LTD
Applicants
AND: E GIULIANO, THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA and LIONEL BARRIE WOODWARD, THE CHIEF EXECUTIVE OFFICER OF CUSTOMS
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