Comptroller-General of Customs v Sulo MGB Australia Pty Ltd [2017] FCA 315

FEDERAL COURT OF AUSTRALIA

Comptroller-General of Customs v Sulo MGB Australia Pty Ltd [2017] FCA 315 File number: VID 241 of 2016

Judge: MOSHINSKY J

Date of judgment: 27 March 2017

Catchwords: TAXATION – customs and excise – tariff classification – plastic wheels for mobile garbage bins (commonly known as wheelie bins) – whether Tribunal erred in classifying wheels as parts of "other vehicles, not mechanically propelled" – whether Tribunal erred by not considering other possible classifications of wheelie bins – whether Tribunal erred in construction of "other vehicles, not mechanically propelled"

Legislation: Administrative Appeals Tribunal Act 1975 (Cth), s 44 Customs Tariff Act 1995 (Cth), ss 3, 7, Sch 2, Sch 3

Cases cited: Anite Networks Pty Ltd v Collector of Customs [1999] FCA 26 Barry R Liggins Pty Ltd v Comptroller-General of Customs (1991) 32 FCR 112 Chief Executive Officer of Customs v Biocontrol Ltd (2006) 150 FCR 64 Harris v Repatriation Commission (2000) 62 ALD 161 Hill v Repatriation Commission (2005) 218 ALR 251 Liebert Corporation Australia Pty Ltd v Collector of Customs (1993) 23 AAR 287 May v Military Rehabilitation and Compensation Commission (2015) 233 FCR 397 McAuliffe v Secretary, Department of Social Security (1992) 28 ALD 609 Minister for Immigration and Ethnic Affairs v Wu Shan Liang (1996) 185 CLR 259 Morales v Minister for Immigration and Ethnic Affairs (1995) 60 FCR 550 Norrie v Registrar of Births, Deaths and Marriages (NSW) (2013) 84 NSWLR 697 Primaplas Pty Ltd v Chief Executive Officer of Customs (2016) 242 FCR 268 Sulo MGB Australia Pty Ltd v Chief Executive Officer of Customs [2016] AATA 78 Times Consultants Pty Ltd v Collector of Customs (Qld) (1987) 16 FCR 449 Toyota Tsusho Australia Pty Ltd v Collector of Customs [1992] FCA 282 Vernon-Carus Australia Pty Ltd v Collector of Customs (1995) 21 AAR 450