Administrative Appeals Tribunal

DFS Australia Pty Ltd v. Comptroller-General of Customs [2016] AATA 277 (29 April 2016)

CUSTOMS – import duty – claims for drawback of import duty on goods exported from Australia – whether duty drawback available to Applicant – whether Applicant ‘legal owner’ of goods at time of exportation – meaning of legal owner – decision affirmed

View the Decision in full HERE.