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

[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 flag 34
Lorimer v Smail [1911] HCA 44; (1911) 12 CLR 504 High Court of Australia Australia - Commonwealth 25 Sep 1911 AustLII flag 34
Mersey Docks and Harbour Board v Henderson Bros [1888] UKLawRpAC 37; (1888) 13 AC 595 United Kingdom 23 Jul 1888 CommonLII flag 44
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 flag 72

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