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BASF Australia Ltd and Chief Executive Officer of Customs   flag  2

[2015] AATA 140
Administrative Appeals Tribunal
Australia
12th March, 2015

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Pharm-A-Care Laboratories Pty Ltd and Comptroller-General of Customs [2017] AATA 1816 Administrative Appeals Tribunal Australia 19 Oct 2017 AustLII flag 2
Comptroller-General of Customs v Pharm-A-Care Laboratories Pty Ltd [2018] FCAFC 237; (2018) 262 FCR 449 Federal Court of Australia Australia - Commonwealth 21 Dec 2018 AustLII flag 5

Legislation Cited

Legislation Name Provision
Constitution
Food Act 1992 (ACT)
Acts Interpretation Act 1901 (Cth) s13, s15AA, s15AB
Customs Act 1901 (Cth) s132, s132AA
Customs Tariff Act 1995 (Cth) s3, s6, s7, s9, s10, s15, s16
Therapeutic Goods Act 1989 (Cth)
Regulations (Cth)
Therapeutic Goods Regulations 1990 (Cth)
Customs Tariff Act 1982 (Cth)
Rules (Cth)
Food Act 1984 (Vic) s3

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Liebert Corporation Australia Pty Ltd v Collector of Customs (1993) 23 AAR 287 Australia circa 1993 Legal Online / Westlaw flag 17
Re Sumitomo Australia Ltd and Collector of Customs [1991] AATA 323 Administrative Appeals Tribunal Australia 18 Dec 1991 AustLII flag 1
Collector of Customs v Savage River Mines (1988) 79 ALR 258 Australia circa 1988 LexisNexis AU flag 28
Chinese Food and Wine Supplies Pty Ltd v Collector of Customs (Vic) (1987) 72 ALR 591; 12 ALD 313 Australia circa 1987 LexisNexis AU flag 85
Re Forever Living Products Australia Pty Ltd and Collector of Customs (1986) 9 ALD 271 Australia circa 1986 LexisNexis AU flag 3
Gardner Smith Pty Ltd v Collector of Customs, Victoria (1986) 66 ALR 377; 10 ALN N167 Australia circa 1986 LexisNexis AU flag 68
Bayer Australian Ltd and Collector of Customs (NSW), Re [1985] AATA 21; (1985) 7 ALN N84 Administrative Appeals Tribunal Australia 31 Jan 1985 AustLII flag 3
Re Tridon Pty Ltd and Collector of Customs [1982] AATA 119; (1982) 4 ALD 615 Administrative Appeals Tribunal Australia 17 Jun 1982 AustLII flag 145
Comptroller-General of Customs v Pharm-A-Care Laboratories Pty Ltd [2018] FCAFC 237; (2018) 262 FCR 449 Federal Court of Australia Australia - Commonwealth 21 Dec 2018 AustLII flag 5
Chief Executive Officer of Customs v Biocontrol Ltd [2006] FCA 107; (2006) 150 FCR 64; (2006) 89 ALR 551; 89 ALD 551 Federal Court of Australia Australia - Commonwealth 16 Feb 2006 AustLII flag 9
McNamara v Consumer Trader and Tenancy Tribunal [2005] HCA 55; (2005) 221 CLR 646; 221 ALR 285; 79 ALJR 1789 High Court of Australia Australia - Commonwealth 29 Sep 2005 AustLII flag 77
Project Blue Sky Inc v Australian Broadcasting Authority [1998] HCA 28; (1998) 194 CLR 355; (1998) 153 ALR 490; (1998) 72 ALJR 841; (1998) 8 Leg Rep 41 High Court of Australia Australia - Commonwealth circa 1998 AustLII flag 2567
Collector of Customs v Agfa-Gevaert Ltd [1996] HCA 36; (1996) 186 CLR 389; (1996) 141 ALR 59; 24 AAR 282; 43 ALD 193; (1996) 35 ATR 249; (1996) 71 ALJR 123; (1996) 20 Leg Rep 30 High Court of Australia Australia - Commonwealth 10 Dec 1996 AustLII flag 888
(1996) 185 CLR 43 (1996) 185 CLR 43 Australia - Commonwealth circa 1996 Legal Online / Westlaw flag 28
Pepsi Seven-Up Bottlers v Commissioner of Taxation [1995] FCA 1655; (1995) 62 FCR 289; (1995) 132 ALR 632; (1995) 31 ATR 445 Federal Court of Australia Australia - Commonwealth 10 Nov 1995 AustLII flag 58
Vernon-Carus Australia Pty Ltd v Collector of Customs [1995] FCA 1283; (1995) 21 AAR 450 Federal Court of Australia Australia - Commonwealth 6 Jun 1995 AustLII flag 25
Collector of Customs v Chemark Services Pty Ltd [1993] FCA 291; (1993) 42 FCR 585; 17 AAR 424; 114 ALR 531 Federal Court of Australia Australia - Commonwealth 16 Jun 1993 AustLII flag 14
Collector of Customs v Bell Basic Industries Ltd [1988] FCA 371; (1988) 20 FCR 146; (1988) 83 ALR 251; (1988) 20 FLR 146; (1988) 9 AAR 382; (1988) 16 ALD 506 Federal Court of Australia Australia - Commonwealth 21 Oct 1988 AustLII flag 47
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
Damjanovic & Sons Pty Ltd v Commonwealth [1968] HCA 42; (1968) 117 CLR 390; [1969] ALR 653; 42 ALJR 102 High Court of Australia Australia - Commonwealth 27 Jun 1968 AustLII flag 83
(1940) 40 SR (NSW) 126 (1940) 40 SR (NSW) 126 Supreme Court of New South Wales Australia - New South Wales circa 1940 flag 467
Australian Gas Light Co v Valuer-General (1940) 40 AR (NSW) 126 Australia - New South Wales circa 1940 flag 1
"Statutes: The Mischievous Literal Golden Rule" (1981) 59 Canadian Bar Review 780 Canadian Bar Review Canada circa 1981 flag 4
Sheffield City Council v Yorkshire Water Services Ltd [1991] 2 All ER 280; [1991] 1 WLR 58 United Kingdom circa 1991 LexisNexis flag 12
R v Camphill Prison Deputy Governor; Ex parte King [1985] QB 735; [1984] 3 All ER 897; [1985] 2 WLR 36 United Kingdom circa 1985 LexisNexis / Westlaw flag 9
R v Cash [1985] QB 801; [1985] 2 All ER 128; (1985) 80 Cr App R 314; [1985] 2 WLR 735 United Kingdom circa 1985 LexisNexis / Westlaw flag 11
Lawrence Chemical Co Ltd v Rubinstein [1982] 1 All ER 653; [1982] 1 WLR 284 United Kingdom circa 1982 LexisNexis flag 3
"The Meaning of Literal Interpretation – I" (1981) 131 New Law Journal 1128 New Law Journal United Kingdom circa 1981 LexisNexis flag 3
Customs & Excise Commissioners v Hedon Alpha Ltd [1981] QB 818; [1981] 2 All ER 697; [1981] 2 WLR 791 United Kingdom circa 1981 LexisNexis / Westlaw flag 16
Tolley v Morris [1979] 1 All ER 71; [1979] 1 WLR 592 United Kingdom circa 1979 LexisNexis flag 37
[1979] 2 All Er 561 [1979] 2 All ER 561 United Kingdom circa 1979 LexisNexis flag 11
Maunsell v Olins [1975] AC 373; [1975] 1 All ER 16 United Kingdom circa 1975 LexisNexis / Westlaw flag 149
Kammins Ballrooms Co Ltd v Zenith Investments (Torquay) Ltd [1970] 1 QB 673; [1971] AC 850; [1970] 2 All ER 871; [1970] 3 WLR 287 United Kingdom circa 1970 LexisNexis / Westlaw flag 227
[1962] AC 635 [1962] AC 635 United Kingdom circa 1962 LexisNexis / Westlaw flag 45
Income Tax Commissioners for City of London v Gibbs [1942] AC 402; [1942] 1 All ER 415 United Kingdom circa 1942 LexisNexis / Westlaw flag 34
Bishop v Deakin [1936] Ch 409 Court of Chancery United Kingdom circa 1936 LexisNexis / Westlaw flag 10
Shannon Realties v St Michel, Ville de [1924] AC 185 United Kingdom circa 1924 LexisNexis / Westlaw flag 48

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