Paracella Pty Ltd ATF The Kelvin Flintoff Family Trust and Comptroller-General of Customs

Paracella Pty Ltd ATF The Kelvin Flintoff Family Trust (the Applicant) sought a review of the Comptroller-General of Customs' decision to reject its application for a refund of anti-dumping duty paid on steel pallet racking. The core of the dispute concerned whether the imported steel pallet racking constituted ‘like goods’ for the purposes of the relevant anti-dumping legislation.

The Tribunal was required to determine whether the steel pallet racking in question fell within the scope of the Notice of Preliminary Affirmative Determination (ADN) and, consequently, whether the Applicant was entitled to a refund of the duty paid. This involved interpreting the statutory definition of ‘like goods’ and specifically the phrase ‘dimensions that can be adjusted as required’ as it applied to the imported racking. The Tribunal clarified that its role was to conduct a de novo assessment and determine the correct or preferable decision, rather than to review the original decision for error.

The Tribunal reasoned that the Applicant's adjustable steel pallet racking was covered by Australian Standard 4084-2012, which was explicitly referenced in the ADN. Applying the literal meaning of the ADN and the principles of statutory interpretation, including those from *Project Blue Sky* and section 15AA of the *Acts Interpretation Act 1901* (Cth), the Tribunal concluded that the pallet racking fell within the scope of the ADN. The Tribunal found that the racking's adjustable dimensions meant it came within the operation of the ADN.

Accordingly, the Tribunal affirmed the decision under review to refuse the refund application.