Chief Executive Officer of Customs v ICB Medical Distributors Pty Ltd [2007] FCA 1538

FEDERAL COURT OF AUSTRALIA

Chief Executive Officer of Customs v ICB Medical Distributors Pty Ltd [2007] FCA 1538 CUSTOMS AND EXCISE – Classification of goods – shoe inserts – whether the Tribunal erred in classifying shoe inserts as 'orthopaedic appliances' for the purposes of the Customs Tariff Act 1995 (Cth) – ordinary and natural meaning – Tribunal's entitlement to have recourse to common-sense in classifying the goods ADMINISTRATIVE LAW – s 43(2B) of the Administrative Appeals Tribunal Act 1975 (Cth) – Tribunal's obligation to give reasons for its decision – whether the obligation requires the Tribunal to give a subset of reasons why it accepts or rejects individual pieces of evidence Administrative Appeals Tribunal Act 1975 (Cth) s 43(2B) Customs Tariff Act 1995 (Cth) Sch 3 Ch 64 and Ch 90 Ainsworth v Criminal Justice Commission (1992) 175 CLR 564 followed Chandler & Co v Collector of Customs (1907) 4 CLR 1719 followed Chinese Food and Wine Supplies v Collector of Customs (Vic) (1987) 72 ALR 591 followed Collector of Customs v Agfa-Gevaert Pty Ltd (1996) 186 CLR 389 followed Minister for Immigration and Multicultural Affairs v Yusuf (2001) 206 CLR 323 followed Re Minister for Immigration and Multicultural Affairs; Ex parte Durairajasingham (2000) 168 ALR 407; 74 ALJR 405 cited Re Minister for Immigration and Multicultural and Indigenous Affairs; Ex parte Palme (2003) 216 CLR 212 cited Repatriation Commission v O'Brien (1985) 155 CLR 422 cited Sharp Corporation of Australia Pty Ltd v Collector of Customs (1995) 59 FCR 6 followed Times Consultants Pty Ltd v Collector of Customs (Qld) (1987) 16 FCR 449 followed CHIEF EXECUTIVE OFFICER OF CUSTOMS v ICB MEDICAL DISTRIBUTORS PTY LTD ABN 68 093 126 133 AND ADMINISTRATIVE APPEALS TRIBUNAL NSD 603 OF 2007

RARES J

5 OCTOBER 2007