DFS Australia Pty Limited v The Comptroller-General of Customs [2017] FCA 547

TAXATION – decision of Administrative Appeals Tribunal to affirm decision refusing claims for drawback of import duty on goods exported from Australia – whether applicant is the legal owner of the goods at the time they are exported – application of Customs Regulations 1926 (Cth) reg 134 and Sale of Goods Act 1923 (NSW) ss 22 and 23

STATUTORY INTERPRETATION – correct construction of legal owner – consideration of the Customs Regulations 1926 (Cth) and the Customs Act 1901 (Cth) – whether expression “the legal owner” includes singular and plural. Click here