Comptroller-General of Customs v Alstom Transport Australia Pty Ltd
[2020] HCASL 154
COMPTROLLER-GENERAL OF CUSTOMS
v
ALSTOM TRANSPORT AUSTRALIA PTY LTD
[2020] HCASL 154
S53/2020
This application for special leave to appeal from a judgment of the Full Court of the Federal Court of Australia (Davies, Markovic and Steward JJ) is concerned with the application of the words "substitutable goods" in s 269B of the Customs Act 1901 (Cth). In the absence of findings of fact by the Administrative Appeals Tribunal concerning the use to which the goods can be put or the use to which the proposed substitute goods can be put or are capable of being put, the appeal proposed by this application is an inappropriate vehicle to consider this issue. The application should be dismissed.
Pursuant to r 41.08.1 of the High Court Rules 2004 (Cth), we direct the Registrar to draw up, sign and seal an order dismissing the application with costs.
M.M Gordon J.J Edelman 8 July 2020
0
0