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Re Mermet Australia Pty Ltd and Chief Executive Officer of Customs   flag 

[2004] AATA 653; 56 ATR 1137
Administrative Appeals Tribunal
Australia
25th June, 2004

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s37
Customs Act 1901 (Cth) s167, s273GA
Customs Tariff Act 1995 (Cth) s3, s6, s7, s15, s16, s17, s18, s20, s22

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
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
Diethelm Manufacturing Pty Ltd v Commissioner of Taxation [1993] FCA 437; (1993) 44 FCR 450; (1993) 116 ALR 420; (1993) 26 ATR 465 Federal Court of Australia Australia - Commonwealth 6 Sep 1993 AustLII flag 83
Barry R Liggins Pty Ltd v Comptroller-General of Customs (1991) 32 FCR 112; (1991) 103 ALR 565 Federal Court of Australia Australia circa 1991 Legal Online / Westlaw flag 49
Thomson Australian Holdings Pty Ltd v Commissioner of Taxation (1988) 20 FCR 85; (1988) 19 ATR 1896 Federal Court of Australia Australia circa 1988 Legal Online / Westlaw flag 25
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
Blackwood Hodge (Aust) Pty Ltd v Collector of Customs (NSW) [1980] FCA 96; (1980) 47 FLR 131; (1980) 3 ALD 38 Federal Court of Australia Australia - Commonwealth 22 Aug 1980 AustLII flag 124
Whitton v Falkiner [1915] HCA 38; (1915) 20 CLR 118 High Court of Australia Australia - Commonwealth 11 Jun 1915 AustLII flag 90
Chandler & Co v Collector of Customs [1907] HCA 81; (1907) 4 CLR 1719; 13 ALR 617 High Court of Australia Australia - Commonwealth 27 Sep 1907 AustLII flag 77
Siemens Ltd v Schenker International (Australia) Pty Ltd [2001] NSWSC 658; (2001) 162 FLR 469 Supreme Court of New South Wales Australia - New South Wales 6 Aug 2001 AustLII flag 5
Re Gissing and Collector of Customs (1977) 1 ALD 144; 14 ALR 555 Australia circa 1977 LexisNexis AU flag 86
Gardner Smith Pty Ltd v Collector of Customs, Victoria (1986) 66 ALR 377; 10 ALN N167 Australia circa 1986 LexisNexis AU flag 68
Re Masport Whirlwind Pty Ltd and Collector of Customs (1978) 1 ALD 437 Australia circa 1978 LexisNexis AU flag 4
[1988] Cai 293 [1988] CAI 293 Canada - Quebec circa 1988 flag 1
Re Queensland Glass Manufacturers Co 9 ALN N103 Australia circa 1978 flag 3
[1987] Cai 258 [1987] CAI 258 Canada - Quebec circa 1987 flag 1
Rheem Australia Ltd v Collector of Customs (NSW) (1988) 78 ALR 285; (1988) 14 ALD 786 Australia circa 1988 LexisNexis AU flag 41
[1987] Cai 232 [1987] CAI 232 Canada - Quebec circa 1987 flag 2
Waterscheid Australia Pty Ltd v Collector of Customs (1988) 7 AAR 555; (1988) 14 ALD 785 Australia circa 1988 Legal Online / Westlaw flag 39
Re Phillips and House Group and Collector of Customs (1979) 2 ALD 704 Australia circa 1979 LexisNexis AU flag 12
Liebert Corporation Australia Pty Ltd v Collector of Customs (1993) 23 AAR 287 Australia circa 1993 Legal Online / Westlaw flag 17

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