FURTHER REASONS FOR JUDGMENT
1 On 22 August 2000, this Court made orders in respect of the above appeal and cross-appeal. Those orders contained orders as to costs. In particular, the costs order made by Heerey J of the proceedings before him was set aside and no order in lieu thereof was made. Such omission was an oversight and it was not the intention of the Court that no order for costs should be made in respect of those proceedings.
2 The respondent/cross appellant, the Chief Executive Officer of Customs, sought to make submissions in respect of the costs of the proceedings before Heerey J. The Court has the jurisdiction to entertain such an application under O 35 r 1 or O 35 r 7(3) of the Federal Court Rules. In consequence, the Court gave directions that submissions by the parties in writing should be made on the issue of such costs.
3 We have considered the submissions and are persuaded that costs of the proceedings before Heerey J should follow the outcome of the appeal. The findings of this Court as to the proper construction of the relevant sections of the Customs Act 1901 (Cth) and the Excise Act 1901 (Cth), and their operation with respect to the relevant facts as found by the Administrative Appeals Tribunal do not warrant the making of a differential order of the type made by Heerey J.
4 Order No 5 of the orders made on 22 August 2000 will be varied to add the following words at the end thereof:
"...and of the hearing before Heerey J of the appeal from the Administrative Appeals Tribunal."