Catchwords:

CUSTOMS AND EXCISE – where Collector of Customs requested holder of warehouse licence to account for goods subject to customs control – where Collector had carried out stocktake of goods stored at warehouse – where Collector made statutory demand under s 35A of Customs Act that licensee pay amount equal to customs duty on goods not accounted for – where licensee applied to Administrative Appeals Tribunal for review of decision to make demand – where licensee requested Tribunal to inspect goods in warehouse – where Tribunal refused request to attend warehouse to view or inspect goods – whether Collector was “unable to sight the goods” within the meaning of s 37(b) of Customs Act – whether Tribunal was required to sight goods the subject of request to account – whether Tribunal denied procedural fairness to licensee or failed to give it an opportunity to present its case.