Alstom Transport Australia Pty Ltd v Comptroller-General of Customs [2020] FCAFC 43

TAXATION – customs and excise – tariff concession order (“TCO”) – core criteria – substitutable goods – appeal from decision of the Administrative Appeals Tribunal – where TCO application made in respect of unattended trains to be incorporated into the Sydney Metro Train Network was refused – whether Tribunal erred in applying ss. 269B and 269C of the Customs Act 1901 (Cth.) – whethetarir Tribunal erred in finding that particular trains produced in Australia are “substitutable goods” in respect of the applicant’s trains – whether Tribunal misunderstood its statutory task and failed to make necessary findings of fact – whether Tribunal failed to make findings with respect to the uses to which the particular trains described in the TCO application and the putative “substitutable goods” can be put – whether Tribunal addressed the question of use at an impermissible level of generality

Full decision here