Parks Holdings Pty Ltd v Chief Executive Officer of Customs [2004] FCA 820

FEDERAL COURT OF AUSTRALIA

Parks Holdings Pty Ltd v Chief Executive Officer of Customs [2004] FCA 820 CUSTOMS AND EXCISE – tariff classification – petrochemical product – liability to duty – review of Administrative Appeals Tribunal – demand for payment of duty short levied pursuant to s 165(1) of the Customs Act 1901 (Cth) – payment under protest pursuant to s 167 of the Act – whether goods classified as "diesel fuel" with liability to duty or "Other" with no liability to duty – relevance of intention of importer for use of goods – terms given their ordinary meaning by reference to industry evidence as to usage – whether the Tribunal properly construed the evidence and tariff classifications – dispute as to authority to make demand pursuant to s 165(1) – finding that applicant concealed true nature of the goods from Customs – whether demand required under s 165 where importer misled Customs – whether s 153 of the Act confers a power to make a demand on a Controller. ADMINISTRATIVE LAW – delegation of power – error in instrument – power delegated under incorrect Act – whether error in instrument is a clerical error – whether authority to make demand validly delegated – regulation gave Secretary of the Department authority to "give a direction in writing to an officer" in order to delegate duties of office – whether regulation required delegation to be made in writing. ADMINISTRATIVE LAW – evidence – finding of fraud – adverse finding as to credibility – whether the Tribunal misconceived the applicant's evidence – whether the Tribunal was obliged to refer to and consider contradictory evidence in its reasons – whether the findings were open to the Tribunal on the evidence – whether the applicant raised questions of law or fact on appeal.

Customs Tariff Act 1995 (Cth): sch 3 Customs Act 1901 (Cth): ss 8(1)(a)(iii), 153, 165(1), 167, 273GA(2) Administrative Appeals Tribunal Act 1975 (Cth): s 44 Public Service Regulations 1935 (Cth): reg 116A(2)