Terminals (NZ) Limited v The Comptroller of Customs - SC 6/2013
Summary
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-equivalent duty had previously been paid constituted “manufacture”.[2012] NZCA 598 CA 366/2012
Result
The application for leave to appeal is granted.
The approved ground is whether the activity conducted by the applicant constituted or involved the manufacture of motor spirit.
19March 2013
__________________
The appeal is dismissed.
Costs of $25,000 plus usual disbursements (to be determined by the Registrar if necessary) are to be paid to the respondent. We certify for two counsel.
6 December 2013
Additional Information
Hearing dates : 5 and 6 August 2013
Elias CJ, McGrath, William Young, Glazebrook, Gault JJ.