Comptroller-General of Customs v Alstom Transport Australia Pty Ltd [2022] FCAFC 109

TAXATION – customs and excise – tariff concession order (TCO) – core criteria – substitutable goods – appeal from decision of the Administrative Appeals Tribunal (Tribunal) – where Tribunal set aside decision of the applicant to refuse the respondent’s application for a TCO – whether Tribunal erred in applying s 269B and 269C of the Customs Act 1901 (Cth) (Customs Act) – whether Tribunal properly construed the definition of “substitutable goods” in respect of the respondent’s trains – whether Tribunal misunderstood its statutory task and failed to make necessary findings of fact – whether Tribunal failed to undertake a determination whether there were corresponding uses of the TCO goods and goods produced in Australia for the purposes of s 269B of the Customs Act

Full decision here