[2019] NZCAA 1 (18 January 2019) [pdf, 216 KB]
...appeal on the papers under s 258 of the Customs and Excise Act 1996. Taking that approach leaves a risk that the parties may not have been heard adequately, particularly where only one party is represented by a lawyer. [2] The appeal relates to a vehicle being a Nissan NV200 Vanette 2012 (the vehicle). It was imported into New Zealand and seized on 14 March 2017 on the basis that under s 225(1)(n) of the Customs and Excise Act 1996 (the Act) it was a good that had “been unlawful...