Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Eurovox Pty Ltd v Chief Executive Officer of Customs [2000] FCA 1906
CUSTOMS – application for review of decision not to refund duty – extension of time – whether application caught by retrospective legislation – application for joinder application by another firm for AAT review – whether applicant "sought a review" of decision to refuse refund WORDS AND PHRASES - "sought a review"
Administrative Appeals Tribunal Act 1975 (Cth) ss 29, 30(1A) Customs (Tariff Concession System Validations) Act 1999 (Cth) s 6(1) EUROVOX PTY LTD v CHIEF EXECUTIVE OFFICER OF CUSTOMS NO V 798 OF 2000 HEEREY J 22 DECEMBER 2000 MELBOURNE
IN THE FEDERAL COURT OF AUSTRALIA
VICTORIA DISTRICT REGISTRY V 798 OF 2000
BETWEEN: EUROVOX PTY LTD
APPLICANT
AND: CHIEF EXECUTIVE OFFICER OF CUSTOMS
RESPONDENT
JUDGE: HEEREY J
DATE OF ORDER: 22 DECEMBER 2000
WHERE MADE: MELBOURNE
THE COURT ORDERS THAT: 1. The application is dismissed. 2. The applicant pay the respondent's costs, including reserved costs. 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 798 OF 2000
BETWEEN: EUROVOX PTY LTD
APPLICANT
AND: CHIEF EXECUTIVE OFFICER OF CUSTOMS
RESPONDENT
JUDGE: HEEREY J
DATE: 22 DECEMBER 2000
PLACE: MELBOURNE
REASONS FOR JUDGMENT 1 The Customs (Tariff Concession System Validations) Act 1999 (Cth) ("the Validation Act") by ss 4 and 5 retrospectively validated certain decisions of Customs officers. Section 6(1) of the Validation Act provided that ss 4 and 5 "do not apply in relation to any circumstance where a person has, before 1 June 1999, sought a review by the Administrative Appeals Tribunal of: (a) a decision of an officer of Customs not to pay a refund of customs duty; or (b) a decision of a delegate of the CEO to revoke a TCO under subsection 269SD(1AB); but, before 1 June 1999, the Tribunal has not made a decision on that review." 2 This appeal from the Administrative Appeals Tribunal raises the question whether the applicant Eurovox Pty Ltd ("Eurovox") in applying under s 30(1A) of the Administrative Appeals Tribunal Act 1975 (Cth) ("the AAT Act") to be made a party to an application by Pioneer Electronics Australia Pty Ltd ("Pioneer") for review by the Tribunal of a Customs decision had "sought a review" within the meaning of s 6(1)(a) of the Validation Act.
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