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Smoothflow Australia Pty Ltd and Comptroller-General of Customs   flag  2

[2020] AATA 1890
Administrative Appeals Tribunal
Australia
23rd June, 2020

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Comptroller-General of Customs v Smoothflow Australia Pty Ltd [2021] FCA 144 Federal Court of Australia Australia - Commonwealth 22 Feb 2021 AustLII flag 1
Tradesman Technologies Pty Ltd and Comptroller-General of Customs [2023] AATA 1618 Administrative Appeals Tribunal Australia 12 Jun 2023 AustLII flag

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth) s15AB
Customs Act 1901 (Cth)
Customs Tariff Act 1995 (Cth)
Customs Tariff Act 1982 (Cth)
General Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
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
Comptroller-General of Customs v Pharm-A-Care Laboratories Pty Ltd [2020] HCA 2; (2020) 270 CLR 494; 375 ALR 98; (2020) 94 ALJR 182 High Court of Australia Australia - Commonwealth 5 Feb 2020 AustLII flag 33
Sharma v LGSS Pty Ltd [2018] FCA 167 Federal Court of Australia Australia - Commonwealth 1 Mar 2018 AustLII flag 30
Sterns Playland Pty Ltd and Collector of Customs, Re [No 2] (1982) 4 ALD 562 Australia circa 1982 LexisNexis AU flag 30
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
Toyota Tsusho Australia Pty Ltd v Collector of Customs [1992] FCA 282 Federal Court of Australia Australia - Commonwealth 17 Jun 1992 AustLII flag 10
Primaplas Pty Ltd v Chief Executive Officer of Customs [2016] FCAFC 40; (2016) 242 FCR 268 Federal Court of Australia Australia - Commonwealth 15 Mar 2016 AustLII flag 6
International Convention on the Harmonized Commodity Description and Coding System (1983) 1503 UNTS 168 International circa 1983 flag 4
Applicant M189 of 2002 v Minister for Immigration and Multicultural and Indigenous Affairs [2004] FCA 131 Federal Court of Australia Australia - Commonwealth 6 Feb 2004 AustLII flag 2
Comptroller-General of Customs v Smoothflow Australia Pty Ltd [2021] FCA 144 Federal Court of Australia Australia - Commonwealth 22 Feb 2021 AustLII flag 1
Tradesman Technologies Pty Ltd and Comptroller-General of Customs [2023] AATA 1618 Administrative Appeals Tribunal Australia 12 Jun 2023 AustLII flag

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