Pegasus Supply Solutions Pty Ltd v Collector of Customs [2024] FCA 450

FEDERAL COURT OF AUSTRALIA

Pegasus Supply Solutions Pty Ltd v Collector of Customs [2024] FCA 450 Appeal from: Pegasus Supply Solutions Pty Ltd and Collector of Customs [2020] AATA 4688

File number(s): NSD 1371 of 2020

Judgment of: GOODMAN J

Date of judgment: 1 May 2024

Catchwords: ADMINISTRATIVE LAW – appeal under s 44 of the Administrative Appeals Tribunal Act 1975 (Cth) (AAT Act) from a decision of the Administrative Appeals Tribunal remitting a decision concerning the amount payable under a demand issued under s 35A of the Customs Act 1901 (Cth) after a failure to satisfactorily account to the Collector of Customs under s 37 of the Customs Act – proper construction of ss 35A and 37 of the Customs Act – s 37 provides the recipient of a request to account with two methods of avoiding a debt and exposure to penalties, one of which is to have the Collector sight the goods the subject of the request to account – Tribunal (standing in the shoes of the Collector) declined a request by the appellant to sight goods – denial of procedural fairness and failure to comply with s 39 of the AAT Act – appeal allowed – remittal to the Tribunal

Legislation: Constitution, s 75 Administrative Appeals Tribunal Act 1975 (Cth), ss 39, 44 Administrative Decisions (Judicial Review) Act 1977 (Cth) Customs Act 1901 (Cth), ss 35A, 36, 37, 273GA Customs Amendment (Enhanced Border Controls and Other Measures) Act 2009 (Cth), s 3 and Sch 4 Judiciary Act 1903 (Cth), s 39B

Cases cited: Applicant WAEE v Minister for Immigration and Multicultural and Indigenous Affairs [2003] FCAFC 184; (2003) 236 FCR 593 Ascic v Comcare [2020] FCAFC 105 BVD17 v Minister for Immigration and Border Protection [2019] HCA 34; (2019) 268 CLR 29 Clements v Independent Indigenous Advisory Committee [2003] FCAFC 143; (2003) 131 FCR 28 Collector of Customs (NSW) v Brian Lawlor Automotive Pty Ltd [1979] FCA 21; (1979) 24 ALR 307 Collector of Customs (NSW) v Southern Shipping Co Ltd [1962] HCA 20; (1962) 107 CLR 279 Commissioner for Australian Capital Territory Revenue v Alphaone Pty Ltd [1994] FCA 1074; (1994) 49 FCR 576 Comptroller-General of Customs v Pharm-A-Care Laboratories Pty Ltd [2020] HCA 2; (2020) 270 CLR 494 Comptroller General of Customs v Zappia [2018] HCA 54; (2018) 265 CLR 416 CPCF v Minister for Immigration and Border Protection [2015] HCA 1; (2015) 255 CLR 514 Disorganized Developments Pty Ltd v South Australia [2023] HCA 22; (2023) 97 ALJR 575 ETA067 v The Republic of Nauru [2018] HCA 46; (2018) 92 ALJR 1003 Federal Commissioner of Taxation v Consolidated Media Holdings Ltd [2012] HCA 55; (2012) 250 CLR 503 Films & Casting Temple Pty Ltd v Malla [2013] NSWCA 377 Fletcher v Commissioner of Taxation [1988] FCA 362; (1988) 19 FCR 442 Frugtniet v Australian Securities and Investments Commission [2019] HCA 16; (2019) 266 CLR 250 Haritos v Federal Commissioner of Taxation [2015] FCAFC 92; (2015) 233 FCR 315 Hurley v Collector of Customs [2022] FCAFC 92; (2022) 292 FCR 243 Hyundai Automotive Distributors v Australian Customs Service (1998) 81 FCR 590 Kennedy v Administrative Appeals Tribunal [2008] FCAFC 124; (2008) 168 FCR 566 Kioa v West [1985] HCA 81; (1985) 159 CLR 550 LPDT v Minister for Immigration, Citizenship, Migrant Services and Multicultural Affairs [2024] HCA 12 Minister for Immigration and Border Protection v Singh [2014] FCAFC 1; (2014) 231 FCR 437 Minister for Immigration & Multicultural Affairs v Prathapan (1998) 86 FCR 95 Minister for Immigration and Ethnic Affairs v Wu Shan Liang [1996] HCA 6; (1996) 185 CLR 259 O'Sullivan v Repatriation Commission [2003] FCA 387; (2003) 128 FCR 590 Pegasus Supply Solutions Pty Ltd and Collector of Customs [2020] AATA 4688 Plaintiff M1/2021 v Minister for Home Affairs [2022] HCA 17; (2022) 275 CLR 582 Plaintiff S10/2011 v Minister for Immigration for Citizenship [2012] HCA 31; (2012) 246 CLR 636 Re Minister for Immigration and Multicultural and Indigenous Affairs; Ex parte Lam [2003] HCA 6; (2003) 214 CLR 1 Repatriation Commission v Farley-Smith [2007] FCA 1058; (2007) 96 ALD 348 Seymour v Migration Agents Registration Authority [2006] FCA 965; (2006) 215 FCR 168 Shi v Migration Agents Registration Authority [2008] HCA 31; (2008) 235 CLR 286 Stern v Commissioner of Taxation [2024] FCAFC 21 Stevens v Kabushiki Kaisha Sony Computer Entertainment [2005] HCA 58; (2005) 224 CLR 193 SZBEL v Minister for Immigration and Multicultural and Indigenous Affairs [2006] HCA 63; (2006) 228 CLR 152 SZTAL v Minister for Immigration and Border Protection [2017] HCA 34; (2017) 262 CLR 362 Taylor v The Owners – Strata Plan No 11564 [2014] HCA 9; (2014) 253 CLR 531 Telstra Corporation Ltd v Kendall (1995) 55 FCR 221 The Municipal Council of Sydney v Harris [1912] 14 CLR 1 3D Scaffolding Pty Ltd v Federal Commissioner of Taxation [2009] FCAFC 75; (2009) 75 ATR 604