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Re Suzuran Japan Foods Trading Pty Ltd and Chief Executive Officer of Customs

[2002] AATA 1213; 70 ALD 460; 36 AAR 296

Administrative Appeals Tribunal

Australia

25th November, 2002

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)	s37
A New Tax System (Wine Equalisation Tax) Act 1999 (Cth)	s3.1
Customs Act 1901 (Cth)	s5
Customs Tariff Act 1995 (Cth)	s3, s6, s7, s15, s16, s17, s18, s19, s20, s22
Excise Tariff Act 1921 (Cth)	s5, s6A

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Agfa-Gevaert Ltd v Collector of Customs	[1994] FCA 664; (1994) 124 ALR 645	Federal Court of Australia	Australia - Commonwealth	circa 1994	AustLII		34
Commissioner of Stamp Duties v Permanent Trustee Co Ltd	(1987) 9 NSWLR 719; (1987) 19 ATR 74		Australia - New South Wales	circa 1987	LexisNexis AU		72
Lorimer v Smail	[1911] HCA 44; (1911) 12 CLR 504	High Court of Australia	Australia - Commonwealth	25 Sep 1911	AustLII		34
Mersey Docks and Harbour Board v Henderson Bros	[1888] UKLawRpAC 37; (1888) 13 AC 595		United Kingdom	23 Jul 1888	CommonLII		44

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