Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Primaplas Pty Ltd v Chief Executive Officer of Customs [2014] FCA 1358 Citation: Primaplas Pty Ltd v Chief Executive Officer of Customs [2014] FCA 1358
Parties: PRIMAPLAS PTY LTD ACN 003 720 474 v CHIEF EXECUTIVE OFFICER OF CUSTOMS
File number(s): NSD 638 of 2014
Judge(s): BUCHANAN J
Date of judgment: 12 December 2014
Catchwords: TAXATION – decision of a delegate of the Chief Executive Officer of Customs to assess customs duty and GST – importation of polyethylene products – where assessment of the gravity of imported polyethylene products required for customs classification – whether assessment of gravity of polyethylene products includes additives
Legislation: Customs Tariff Act 1995 (Cth), ss 3, 7(1), Sch 2, Sch 3 s VII Ch 39 Sub-Ch I Customs Tariff (Anti-Dumping) Act 1975 (Cth) Evidence Act 1995 (Cth), s 191(2)(b) International Convention on the Harmonized Commodity Description and Coding System, signed 14 June 1983, [1988] ATS 30 (entered into force 1 January 1988)
Date of hearing: 19 November 2014
Place: Sydney
Division: GENERAL DIVISION
Category: Catchwords
Number of paragraphs: 41
Counsel for the Applicant: Mr T Lynch SC
Solicitor for the Applicant: Down Under Legal
Counsel for the Respondent: Mr J Smith SC
Solicitor for the Respondent: Australian Government Solicitor
IN THE FEDERAL COURT OF AUSTRALIA NEW SOUTH WALES DISTRICT REGISTRY GENERAL DIVISION NSD 638 of 2014
BETWEEN: PRIMAPLAS PTY LTD ACN 003 720 474
Applicant
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