Terminals (NZ) Limited v The Comptroller of Customs
Case information | Terminals (NZ) Limited v The Comptroller of Customs SC 6/2013
Supreme Court
Civil Appeal – Customs and Excise Act 1996 – definition of “manufacture” – whether the Court of Appeal erred in finding the addition of small quantities of butane on which excise duty had previously been paid to imported motor spirit on which excise-eq…