ADMINISTRATIVE LAW - appeal under s 44 of the Administrative Appeals Tribunal Act 1975 (Cth) (AAT Act) from a decision of the Administrative Appeals Tribunal remitting a decision concerning the amount payable under a demand issued under s 35A of the Customs Act 1901 (Cth) after a failure to satisfactorily account to the Collector of Customs under s 37 of the Customs Act - proper construction of ss 35A and 37 of the Customs Act - s 37 provides the recipient of a request to account with two methods of avoiding a debt and exposure to penalties, one of which is to have the Collector sight the goods the subject of the request to account - Tribunal (standing in the shoes of the Collector) declined a request by the appellant to sight goods - denial of procedural fairness and failure to comply with s 39 of the AAT Act - appeal allowed - remittal to the Tribunal
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