Chief Executive Officer of Customs v John Deere Ltd [2006] FCA 1280

Chief Executive Officer of Customs v John Deere Ltd [2006] FCA 1280

Where goods were imported prior to 1 January 2005, forthwith entered for warehousing, and subsequently (on or after 1 January 2005) entered for home consumption, the applicable rate of customs duty is the rate in force at the time of entry for home consumption. If the legislative amendments then provide for 'Free' duty for 'US originating goods,' that rate applies, not the rate in force at the date of importation.

Jurisdiction
Australia
Judgment Date
29 September 2006
Procedural Posture
Appeal / Judgment on Appeal From Administrative Appeals Tribunal
Outcome
The Tribunal's decision is set aside. Declaration made as per reasons. Case remitted to the Tribunal for determination per the Court's reasons and declaration. Applicant to pay respondent's costs. Costs order stayed for 7 days.
Legal Topics
['rates of Customs Duty' 'date for Calculation of Duty' 'retrospective and Prospective Operation of Legislation' 'us Free Trade Agreement' 'interpretation of Customs Act and Customs Tariff Act']
['customs and Excise Law' 'administrative Law'] ['rates of Customs Duty' 'date for Calculation of Duty' 'retrospective and Prospective Operation of Legislation' 'us Free Trade Agreement' 'interpretation of Customs Act and Customs Tariff Act']

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Procedural Posture

Appeal / Judgment on Appeal From Administrative Appeals Tribunal

Legal Issues

  1. 1 ["Whether goods imported before a change in duty rate but entered for home consumption after attract the new (reduced) rate for 'US originating goods';" 'Whether amendments to the Customs Act 1901 and Customs Tariff Act 1995 applied to goods imported before 1 January 2005 but entered for home consumption after that date.']

Ratio Decidendi

Where goods were imported prior to 1 January 2005, forthwith entered for warehousing, and subsequently (on or after 1 January 2005) entered for home consumption, the applicable rate of customs duty is the rate in force at the time of entry for home consumption. If the legislative amendments then provide for 'Free' duty for 'US originating goods,' that rate applies, not the rate in force at the date of importation.

Court Disposition

The Tribunal's decision is set aside. Declaration made as per reasons. Case remitted to the Tribunal for determination per the Court's reasons and declaration. Applicant to pay respondent's costs. Costs order stayed for 7 days.

Orders

  • ["Declaration: Goods which are 'US originating goods' imported prior to 1 January 2005, entered forthwith for warehousing, and entered for home consumption on or after 1 January 2005, attract the rate of duty applicable at the time of entry for home consumption under the Customs Tariff Act 1995." 'The decision of...