Comptroller-General of Customs v. Pharm-A-Care Laboratories Pty Ltd
Case No.
S161/2019
Case Information
Lower Court Judgment
21/12/2018 Federal Court of Australia (Burley J, Steward J, Thawley JJ)
Catchwords
Taxation – Customs and Excise – Tariff classification – Classifying vitamin preparations and garcinia preparations – Medicaments – Whether Full Court erred in holding that the Administrative Appeals Tribunal (“Tribunal”) had not erred in construing Note 1(a) to Chapter 30 of Sch 3 of the Customs Tariff Act 1995 (Cth) (“Act”) – Whether Full Court erred in holding that the Tribunal had not erred in construing heading 2106 of the Act.
Documents
17/05/2019 Hearing (SLA, Sydney)
31/05/2019 Notice of appeal
05/07/2019 Written submissions (Appellant)
05/07/2019 Chronology (Appellant)
02/08/2019 Written submissions (Respondent)
23/08/2019 Reply
14/10/2019 Amended written submissions (Appellant)
17/10/2019 Hearing (Full Court, Canberra) (Audio-visual recording)
17/10/2019 Outline of oral argument (Appellant)
17/10/2019 Outline of oral argument (Respondent)
24/10/2019 Post-hearing note (Appellant)
31/10/2019 Post-hearing note (Respondent)
05/02/2020 Judgment (Judgment summary)