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Re Independent Distillers (Australia) Pty Ltd and Chief Executive Officer of Customs   flag 

[2003] AATA 319; 73 ALD 718; 37 AAR 71; 52 ATR 1109
Administrative Appeals Tribunal
Australia
4th April, 2003

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s37
Customs Act 1901 (Cth) s4, s134, s136, s137, s142, s159
Commerce (Trade Descriptions) Act 1905 (Cth) s3, s9, s9A, s10
Customs Tariff Act 1995 (Cth) s3, s6, s7, s15, s16, s17, s18, s20, s22
Excise Act 1901 (Cth) s77FA, s136
Excise Laws Amendment Act (No. 1) 2002 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Times Consultants Pty Ltd v Collector of Customs (Qld) [1987] FCA 488; (1987) 16 FCR 449; (1987) 76 ALR 313 Federal Court of Australia Australia - Commonwealth 23 Dec 1987 AustLII flag 136
Cooper Brookes (Wollongong) Pty Ltd v FCT [1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 2057

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