Philip Morris Ltd v Comptroller-General of Customs [2022] FCAFC 185

TAXATION – where applicant made applications for drawbacks pursuant to the Customs Act 1901 (Cth) and Customs (International Obligations) Regulation 2015 (Cth) – whether applicant gave notice in writing of intention to claim drawbacks as required by items 7(a) of s 37 of the Regulation – where applicant had made export declaration notices – whether notice of intention to claim drawbacks could be inferred from export declaration notices and surrounding circumstances – applicant did not comply with item 7(a) of s 37, substantially or at all – whether respondent had discretion to pay drawback notwithstanding non-compliance with items 7(a) of s 37 – no discretion to pay drawbacks – application dismissed

Full decision here