Document ID: chunk:federal_register_of_legislation:C2004A04380:body:0:p16
Version: federal_register_of_legislation:C2004A04380
Segment Type: other
Provision Reference: 
Character Range: 37284–39894

may make an order revoking the TCO with effect from the day the tariff rate was so reduced.

  "(2) If the Comptroller is satisfied that:

  (a)     because of an amendment of a Customs tariff; or

    (b)    having regard to a decision of a court or of the Administrative Appeals Tribunal; or

    (c)     having regard to written advice on the matter given by an officer or employee of the Commonwealth performing duties in the Attorney-General's Department who is entitled, under

     section 55D of the Judiciary Act 1903, to practise as a barrister and solicitor in any Territory;

the tariff classification that is stated in a TCO to apply to the goods the subject of the TCO has not, with effect from a particular day, applied to those goods, the Comptroller must:

    (d)     make an order revoking the TCO with effect from that day; and

    (e)     make a new TCO in respect of the goods with effect from the revocation.

"(3) If the Comptroller is satisfied that, in making a TCO, there has been a transcription error in the description of goods the subject of the TCO including the tariff classification that is stated in the TCO to apply to the goods, the Comptroller may:

    (a)     make an order revoking the TCO with effect from the day the TCO came into force; and

    (b)     make a new TCO in respect of goods that corrects the error with effect from the revocation.

"(4) The particular day referred to in subsection (2) may be the day on which the TCO that is revoked came into force or a later day.

Notification of revocation decisions

"269SE.(1) As soon as practicable after the Comptroller makes a decision under subsection 269SC(1), the Comptroller must:

  (a)     by notice in writing, inform the applicant of the decision; and

    (b)    by notice published in the Gazette, inform all other interested persons of the decision.

"(2) As soon as practicable after the Comptroller makes a decision to make an order under subsection 269SD(1) or (2), the Comptroller must, by notice published in the Gazette, inform all interested persons of the decision.

"(3) If the decision referred to in subsection (1) or (2) has led to the making of an order revoking a TCO or both to the making of an order revoking a TCO and the making of a new TCO, the notice of that decision given to the applicant and published in the Gazette must include full particulars of the order or orders.

"(4) A failure to comply with subsection (1), (2) or (3) does not affect the validity of the decision concerned or of any order or orders to which it has led.

Customs may seek information, documents or