Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Nufarm Australia Ltd v Dow AgroSciences Australia Ltd (No 2) [2011] FCA 757 Citation: Nufarm Australia Ltd v Dow AgroSciences Australia Ltd (No 2) [2011] FCA 757
Appeal from: Dow AgroSciences Australia Limited and Chief Executive Officer of Customs and Nufarm Australia Ltd (Party Joined) [2010] AATA 859
Parties: NUFARM AUSTRALIA LTD v DOW AGROSCIENCES AUSTRALIA LTD and CHIEF EXECUTIVE OFFICER OF CUSTOMS
File number: VID 1017 of 2010
Judge: ROBERTSON J
Date of judgment: 5 July 2011
Catchwords: TAXation – Customs and excise – appeal from Administrative Appeals Tribunal – Tariff Concession Order – substitutable goods – goods produced in Australia – ordinary course of business – whether error of law – failure to ask correct question – denial of procedural fairness – whether reasonable apprehension of bias by prejudgment– whether errors material
Legislation: Administrative Appeals Tribunal Act 1975 (Cth) ss 43 and 44 Customs Act 1901 (Cth) ss 269B, 269C, 269D, 269E and 269P
Cases cited: Amcor Ltd v Comptroller-General of Customs (1988) 79 ALR 221 distinguished Barbosa v Di Meglio [1999] NSWCA 307 cited Chief Executive Officer of Customs v AMI Toyota Limited (2000) 102 FCR 578 discussed Civil Aviation Safety Authority v Ovens [2011] FCAFC 75 cited Collector of Customs v Agfa-Gevaert Limited (1996) 186 CLR 389 referred to Comcare v Broadhurst [2011] FCAFC 39 considered Commissioner for ACT Revenue v Alphaone Pty Ltd (1994) 49 FCR 57 followed Dranichnikov v Minister for Immigration and Multicultural Affairs (2003) 197 ALR 389 discussed Ebner v Official Trustee in Bankruptcy (2000) 205 CLR 337 cited Hyundai Automotive Distributors v Australian Customs Service (1998) 81 FCR 590 applied Industry Research & Development Board v Bridgestone Australia Ltd (2001) 109 FCR 564 cited Industry Research and Development Board v Bridgestone Australia Ltd (2004) 136 FCR 47 cited Livesey v New South Wales Bar Association (1983) 151 CLR 288 cited Laws v The Australian Broadcasting Tribunal (1990) 170 CLR 70 applied Minister for Immigration and Ethnic Affairs v Wu Shan Liang (1996) 185 CLR 259 followed North Australian Cement Limited v Federal Commissioner of Taxation (1989) 89 ATC 4765 cited Plaintiff M61/2010E v Commonwealth of Australia (2010) 272 ALR 14 cited Politis v FCT (1998) 16 ALD 707 cited Riverwood Cartons Pty Ltd v Chief Executive Officer of Customs (1997) FCR 493 followed Seguin Moreau, Australia v Chief Executive Officer of Customs (1977) 77 FCR 410 explained Stead v State Government Insurance Commission (1986) 161 CLR 141 followed
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