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Customs, Collector of v Agfa-Gevaert Ltd

[1996] HCA 36 ; (1996) 186 CLR 389 ; (1996) 141 ALR 59 ; (1986) 186 CLR 389 ; (1995-1996) 186 CLR 389 ; (1996) 186 CLR 289 ; (1996) 71 ALJR 123

High Court of Australia · 1996 · Official judgment

Cited by 426 indexed judgments

All Distinguished 9 Doubted 1 Applied or followed 43 Cited 373

1997: 16 citing judgments 1998: 9 citing judgments, 1 negative 1999: 11 citing judgments 2000: 16 citing judgments 2001: 13 citing judgments 2002: 17 citing judgments, 1 negative 2003: 18 citing judgments 2004: 13 citing judgments 2005: 12 citing judgments, 1 negative 2006: 17 citing judgments 2007: 20 citing judgments, 1 negative 2008: 13 citing judgments 2009: 12 citing judgments 2010: 11 citing judgments, 1 negative 2011: 11 citing judgments, 1 negative 2012: 10 citing judgments 2013: 21 citing judgments, 1 negative 2014: 24 citing judgments 2015: 16 citing judgments, 1 negative 2016: 16 citing judgments 2017: 15 citing judgments 2018: 13 citing judgments 2019: 10 citing judgments 2020: 21 citing judgments 2021: 18 citing judgments, 1 negative 2022: 13 citing judgments, 1 negative 2023: 15 citing judgments 2024: 19 citing judgments 2025: 4 citing judgments 2026: 2 citing judgments 1996 2000 2005 2010 2015 2020 2025
citing judgments per year of which distinguished, doubted, not followed or overruled · line marks the decision

Sort: Oldest first Newest first Most cited

  1. Minister for Immigration & Ethnic Affairs v Guo Wei Rong [1997] HCA 22 Cited High Court of Australia · cited 776× · judgment
  2. Calman v Commissioner of Police [1999] HCA 60 Cited High Court of Australia · cited 45× · judgment
  3. Data Access Corporation v Powerflex Services Pty Ltd [1999] HCA 49 Cited High Court of Australia · cited 42× · judgment
  4. Wang, Chun v Minister for Immigration & Multicultural Affairs [1997] FCA 70 Cited Federal Court of Australia · cited 33× · judgment
  5. Australian Native Landscapes Pty Ltd v Collector of Customs [1997] FCA 81 Cited Federal Court of Australia · judgment
  6. Baxter Healthcare Pty Ltd v Comptroller-General of Customs [1997] FCA 131 Cited Federal Court of Australia · cited 32× · judgment
  7. Nelson, Allan Reginald v Inspector-General In Bankruptcy [1997] FCA 263 Cited Federal Court of Australia · judgment
  8. Zeroz Pty Ltd v Deputy Commissioner of Taxation [1997] FCA 199 Applied or followed Federal Court of Australia · judgment
  9. Grundfos Pumps Pty Ltd v Collector of Customs [1997] FCA 234 Cited Federal Court of Australia · judgment
  10. Switzerland Insurance Australia Ltd v Mowie Fisheries Pty Ltd [1997] FCA 231 Cited Federal Court of Australia · cited 4× · judgment
  11. Chief Executive Officer of Customs v Carlton & United Breweries Ltd [1997] FCA 433 Cited Federal Court of Australia · judgment
  12. Salerno, Dominic v National Crime Authority & Ors [1997] FCA 475 Cited Federal Court of Australia · cited 1× · judgment
  13. Chief Executive Officer of Australian Customs Services v Tasmanian Electro Metallurgical Co Pty Ltd [1997] FCA 594 Cited Federal Court of Australia · judgment
  14. THURN v IRELAND [1997] NSWCA 319 Cited NSW Court of Appeal · judgment
  15. Industry Research & Development Board v Unisys Information Services Australia Pty Ltd (Formerly Synercom Australia Pty Ltd) [1997] FCA 777 Cited Federal Court of Australia · judgment
  16. Minister for Immigration and Multicultural Affairs v Ye Hu [1997] FCA 1197 Cited Federal Court of Australia · judgment
  17. Dick Smith Electronics Pty Ltd v Commissioner of Taxation [1997] FCA 1221 Cited Federal Court of Australia · judgment
  18. Richardson, Ian v Commissioner of Taxation [1997] FCA 1273 Cited Federal Court of Australia · judgment
  19. Cray Communications Ltd v Collector of Customs [1998] FCA 122 Cited Federal Court of Australia · judgment
  20. Canwest Global Communications Corp v Australian Broadcasting Authority [1998] FCA 115 Cited Federal Court of Australia · judgment
  21. Spencer, Mark v Secretary, Department of Social Security [1998] FCA 445 Cited Federal Court of Australia · judgment
  22. Esso Australia Resources Ltd (formerly Esso Exploration & Production Australia Inc) v The Commissioner of Taxation of the Commonwealth of Australia [1998] FCA 851 Cited Federal Court of Australia · cited 13× · judgment
  23. Strickland, Marjorie May & Ors v Minister for Lands & Anor [1998] FCA 868 Cited Federal Court of Australia · cited 7× · judgment
  24. The Secretary to the Department of Social Security v Ekis, Mary Elizabeth [1998] FCA 940 Applied or followed Federal Court of Australia · judgment
  25. Chief Executive Officer of Customs v WMC Resources Ltd (as Agent for East Spar Alliance) [1998] FCA 1271 Cited Federal Court of Australia · judgment
  26. CONCRITE PTY LIMITED v. SOUTH SYDNEY CITY COUNCIL 1998] NSWLEC 317 (18 December 1998 [1998] NSWLEC 55 Distinguished Land and Environment Court of NSW · judgment
  27. Esso Australia Resources Ltd v The Commissioner of Taxation of the Commonwealth of Australia [1998] FCA 1655 Cited Federal Court of Australia · cited 40× · judgment
  28. Walley v the State of Western Australia [1999] FCA 3 Cited Federal Court of Australia · cited 6× · judgment
  29. New South Wales Cancer Council v Commissioner of Taxation [1999] FCA 411 Cited Federal Court of Australia · judgment
  30. Chief Executive Officer of Customs v W & D Engineering Pty Ltd [1999] FCA 460 Cited Federal Court of Australia · judgment
  31. Lloyd -v- TCN Channel Nine Pty Ltd and Another [1999] NSWADTAP 3 Cited ADT Appeal Panel (NSW) · cited 27× · judgment
  32. Victoria University of Technology v Australan Education Union [1999] FCA 1065 Applied or followed Federal Court of Australia · cited 10× · judgment
  33. Nolan v Repatriation Commission [1999] FCA 1096 Cited Federal Court of Australia · judgment
  34. P & O Services Pty Ltd v ALHMWU [1999] FCA 1129 Applied or followed Federal Court of Australia · cited 2× · judgment
  35. North Broken Hill Limited v Tumes [1999] NSWCA 309 Cited NSW Court of Appeal · cited 16× · judgment
  36. Hill v Green; Jarvis v Buckley; Wood v Buckley; Young v Buckley [1999] NSWCA 477 Cited NSW Court of Appeal · cited 76× · judgment
  37. Bird v Hawkesbury City Council [2000] NSWLEC 4 Cited Land and Environment Court of NSW · cited 2× · judgment
  38. Corporation of the City of Enfield v Development Assessment Commission [2000] HCA 5 Cited High Court of Australia · cited 407× · judgment
  39. AMI Toyota Ltd v Chief Executive Officer of Customs [2000] FCA 121 Applied or followed Federal Court of Australia · judgment
  40. Mullins Wheels Pty Ltd v Minister for Customs & Consumer Affairs [2000] FCA 357 Cited Federal Court of Australia · judgment
  41. Denman Co-op Bowling Club v Carling [2000] NSWSC 352 Cited Supreme Court of NSW · judgment
  42. Crewdson -v- President, Anti-Discrimination Board of New South Wales [2000] NSWADT 60 Cited Administrative Decisions Tribunal (NSW) · cited 22× · judgment
  43. Guendouz v Minister for Immigration and Multicultural Affairs [2000] FCA 766 Cited Federal Court of Australia · cited 1× · judgment
  44. ATTORNEY GENERAL FOR THE STATE OF NEW SOUTH WALES v X [2000] NSWCA 199 Cited NSW Court of Appeal · cited 121× · judgment
  45. McConnell Dowell Constructors (Aust) Pty Limited v Environment Protection Authority [2000] NSWCCA 367 Cited NSW Court of Criminal Appeal · cited 34× · judgment
  46. Secretary, Department of Family & Community Services v Rogers [2000] FCA 1447 Cited Federal Court of Australia · judgment
  47. Australian Hospital Care (Latrobe) Pty Limited v Commissioner of Taxation [2000] FCA 1509 Cited Federal Court of Australia · judgment
  48. Softex Industries Pty Ltd ACN 010 152 913 v Commissioner of Taxation [2000] FCA 1693 Cited Federal Court of Australia · judgment
  49. Fitz-Gibbon, In the Matter of Fitz-Gibbon v Inspector General in Bankruptcy [2000] FCA 1677 Cited Federal Court of Australia · cited 4× · judgment
  50. McCann v Switzerland Insurance Australia Limited [2000] HCA 65 Cited High Court of Australia · cited 316× · judgment

Tree of authority

Built on

The authorities this case relies on, earliest first, and the authorities those relied on. Open a branch to go further back.

Built upon

Later cases citing this one, in order of decision, and the cases citing them in turn. The most cited are shown at each level.

Authorities cited (49)

Earliest first, with how this judgment treated each.

  1. Holt & Co v Collyer (1881) 16 Ch D 718 Cited cited 4×
  2. Gardner v Jay (1885) 29 Ch D 50 Cited cited 5×
  3. Chatenay v The Brazilian Submarine Telegraph Company Limited [1891] 1 QB 79 Cited cited 7×
  4. Unwin v Hanson [1891] 2 QB 115 Cited
  5. Whitton v Falkiner (1915) 20 CLR 118 Cited cited 7×
  6. Shannon Realties Ltd v Ville de St Michel [1924] AC 185 Cited cited 4×
  7. Life Insurance Co of Australia Ltd v Phillips [1925] HCA 18 Cited cited 126×
  8. Herbert Adams Pty Ltd v Federal Commissioner of Taxation [1932] HCA 27 Cited cited 17×
  9. Bishop v Deakin [1936] Ch 409 Cited cited 2×
  10. Australian Gas Light Co v Valuer-General [1940] NSWStRp 9 Cited cited 240×
  11. Income Tax Commissioners for City of London v Gibbs [1942] AC 402 Cited cited 4×
  12. King Gee Clothing Co Pty Ltd v The Commonwealth [1945] HCA 23 Cited cited 70×
  13. Lee v Showmen's Guild of Great Britain [1952] 2 QB 329 Cited cited 12×
  14. Barnes v Jarvis [1953] 1 All ER 1061 Cited
  15. Barnes v Jarvis [1953] 1 WLR 649 Cited
  16. Hayes v Federal Commissioner of Taxation [1956] HCA 21 Cited cited 88×
  17. NSW Associated Blue-Metal Quarries Ltd v Federal Commissioner of Taxation [1956] HCA 80 Cited cited 126×
  18. Jones v Director of Public Prosecutions [1962] AC 635 Cited cited 3×
  19. Hedley Byrne & Co Ltd v Heller & Partners Ltd [1964] AC 465 Cited cited 80×
  20. Kammins Ballrooms Co Ltd v Zenith Investments (Torquay) Ltd [1971] AC 850 Cited cited 34×
  21. Brutus v Cozens [1972] UKHL 6 Cited cited 58×
  22. D & R Henderson (Mfg) Pty Ltd v Collector of Customs (NSW) (1974) 48 ALJR 132 Cited cited 15×
  23. Maunsell v Olins [1975] AC 373 Cited cited 30×
  24. Re Pacific Film Laboratories Pty Ltd (1979) 2 ALD 144 Cited cited 4×
  25. Lombardo v Commissioner of Taxation (Cth) (1979) 40 FLR 208 Cited cited 35×
  26. Tolley v Morris [1979] 1 WLR 592 Cited cited 4×
  27. McHugh and Gummow JJ; Tolley v Morris [1979] 2 All ER 561 Cited cited 3×
  28. Neal v Department of Transport [1980] FCA 45 Cited cited 63×
  29. Hope v Bathurst City Council [1980] HCA 16 Cited cited 445×
  30. Cooper Brookes (Wollongong) Pty Ltd v Federal Commissioner of Taxation [1981] HCA 26 Cited cited 693×
  31. Customs and Excise Commissioners v Hedon Alpha Ltd [1981] QB 818 Cited cited 4×
  32. Lawrence Chemical Co v Rubinstein [1982] 1 All ER 653 Cited cited 2×
  33. Lawrence Chemical Co v Rubinstein [1982] 1 WLR 284 Cited cited 2×
  34. Lambert v Ealing London Borough Council [1982] 1 WLR 550 Cited
  35. Lambert v Ealing London Borough Council [1982] 2 All ER 394 Cited
  36. Exxon Corporation v Exxon Insurance Consultants International Ltd [1982] Ch 119 Cited cited 18×
  37. R v Miller [1982] QB 532 Cited
  38. Din v Wandsworth London Borough Council [1983] 1 AC 657 Cited
  39. Australian National Railways Commission v Collector of Customs (SA) [1985] FCA 312 Cited cited 37×
  40. See R v Camphill Deputy Governor [1985] QB 735 Cited cited 2×
  41. See R v Cash [1985] QB 801 Cited cited 2×
  42. Jedko Game Co Pty Ltd v Collector of Customs (NSW) (1987) 12 ALD 491 Cited cited 29×
  43. Collector of Customs v Bell Basic Industries Ltd (1988) 20 FCR 146 Cited cited 9×
  44. Sheffield Council v Yorkshire Water Ltd [1991] 1 WLR 58 Cited cited 4×
  45. Sheffield Council v Yorkshire Water Ltd [1991] 2 All ER 280 Cited cited 3×
  46. Collector of Customs v Pozzolanic Enterprises Pty Ltd [1993] FCA 456 Cited cited 845×
  47. Agfa-Gevaert Ltd v Collector of Customs [1994] FCA 664 Cited cited 17×
  48. R v Brown [1996] 1 AC 543 Cited cited 46×
  49. Qantas Airways Ltd v Aravco Ltd [1996] HCA 12 Cited cited 23×
How the citator works

Citations are read from the text of each indexed judgment. A report citation written alongside a neutral citation, such as [2008] HCA 9; (2008) 234 CLR 50, teaches the citator that both name the same case, so later citations by either are counted together.

Treatment is read from the words in the sentence that cites the case: overruled or disapproved; not followed or declined to follow; distinguished or distinguishable; doubted; applied, followed or adopted. Anything else is cited. It is a guide to which judgments to read, not a judicial history: a judgment that discusses a case at length without one of those words is shown as citing it, and one mentioning several cases in a sentence may attach the word to all of them.

Only judgments in this index are counted, mostly the High Court, the Federal Court and New South Wales courts and tribunals since 2006. Earlier cases appear as authorities but their own authorities are unknown, so a tree ends there. Check a treatment by reading the passage before relying on it.

Judgment text is from the Open Australian Legal Corpus (Isaacus, CC BY 4.0) and the courts’ own websites. Each judgment links to its official version: read it before relying on anything here.