Comptroller-General of Customs v Smoothflow Australia Pty Ltd [2021] FCA 144

Federal Court of Australia

Comptroller-General of Customs v Smoothflow Australia Pty Ltd [2021] FCA 144 File number: NSD 805 of 2020

Judgment of: THAWLEY J

Date of judgment: 22 February 2021

Catchwords: TAXATION – customs and excise – tariff classification – appeal under s 44 of the Administrative Appeals Tribunal Act 1975 (Cth) – whether imported goods were to be classified as "tubes of iron or steel" or tubes of iron or steel "prepared for use in structures" – consideration of French text of the tariff – held imported goods were tubes prepared for use in structures under heading 7308 in Sch 3 to the Customs Tariff Act 1995 (Cth)

Legislation: Acts Interpretation Act 1901 (Cth) s 15AB Administrative Appeals Tribunal Act 1975 (Cth) s 44 Customs Tariff Act 1995 (Cth) ss 7, 16, Sch 3 International Convention on the Harmonized Commodity Description and Coding System (14 June 1983) 1503 UNTS 168 (entered into force 1 January 1988) Vienna Convention on the Law of Treaties (23 May 1969) 1155 UNTS 331 (entered into force 27 January 1980) arts 31, 32

Cases cited: Barry R Liggins Pty Ltd v Comptroller-General of Customs (1991) 32 FCR 112 Chief Executive Offıcer of Customs v Biocontrol Ltd (2006) 150 FCR 64 Comptroller-General of Customs v Pharm-A-Care Laboratories Pty Ltd (2020) 375 ALR 98 Primaplas Pty Ltd v Chief Executive Officer of Customs (2016) 242 FCR 268 Re Gissing and Collector of Customs (1977) 1 ALD 144 Smoothflow Australia Pty Ltd and Comptroller-General of Customs [2020] AATA 1890 Toyota Tsusho Australia Pty Ltd v Collector of Customs [1992] FCA 282