Eberle v Chief Executive Officer of Customs [2004] FCA 989

FEDERAL COURT OF AUSTRALIA

Eberle v Chief Executive Officer of Customs [2004] FCA 989

ADMINISTRATIVE LAW – quantification of customs duty – vehicle purchased in the United States of America – intent of purchaser to use vehicle in America before importing it into Australia – whether transaction value method or fall back value method should be used for determining customs duty – transaction value method to be used if sale of goods contract 'contract of sale for importation' – vehicle purchase contract not a 'contract of sale for importation' – appeal upheld Administrative Appeals Tribunal Act 1975 (Cth) s 44 Customs Act 1901 (Cth) s 154(1), 159(2), 161, 161G, 161J Customs and Excise Legislation Amendment Bill (No 2) 1987 (Cth) Customs (Valuations) Amendment Act 1981 (Cth) Customs Tariff Act 1965 (Cth) Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade [1982] ATS 32 (entered into force in Australia 22 December 1982) Article I

Convention on Nomenclature for the Classification of Goods in Customs Tariffs [1973] ATS 18 (entered into force in Australia 18 July 1973)

D & R Henderson Pty Ltd v Collector of Customs (NSW) (1974) 48 ALJR 132 considered Re Eberle and Chief Executive Officer of Customs (2003) 54 ATR 1078; [2003] AATA 1175 set aside Re SRK and the Chief Executive Officer of Customs (1996) 42 ALD 395 cited JOHN EBERLE v CHIEF EXECUTIVE OFFICER OF CUSTOMS N 2504 OF 2003 HELY J 30 JULY 2004 SYDNEY

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY N 2504 OF 2003

ON APPEAL FROM THE ADMINISTRATIVE APPEALS TRIBUNAL

BETWEEN: JOHN EBERLE

APPELLANT

AND: CHIEF EXECUTIVE OFFICER OF CUSTOMS

RESPONDENT

JUDGE: HELY J

DATE OF ORDER: 30 JULY 2004

WHERE MADE: SYDNEY

THE COURT ORDERS THAT: 1. The appeal be upheld. 2. The decision of the Administrative Appeals Tribunal given on 21 November 2003 be set aside. 3. The respondent pay the appellant's costs of the appeal. 4, Consideration of further relief be reserved. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.