Tariff Concession System
The long history of the Tariff Concession System has produced many legal cases that have been argued extensively before the Federal Court or Administrative Appeals Tribunal.
While review decisions revolve around facts unique to a particular decision, there are a number of celebrated cases that have argued specific points of law, and for which TCS users often ask questions.
A number of these cases from the Federal Court and/or Administrative Appeals Tribunal are attached for students of the Tariff Concession System.
Users of the TCS may wish to engage professional advice should they disagree with any decision made by delegates of the Comptroller-General of Customs.
Federal Court decisions:
Corresponding use for made-to-order capital equipment may also include a consideration of notional or hypothetical capacity of the Australian industry to manufacture substitutable goods. Paragraph 81 – six considerations that must be determined in the affirmative to decide if made-to-order capital equipment produced by an Australian manufacturer is substitutable
Administrative Appeals Tribunal reviews: