[2020] NZCAA 01 (7 July 2020) [pdf, 307 KB]
...rejection of the offer was a concern to obtain an authoritative decision on the issue. However, the Appellant said it should not bear the cost of determining an issue for other importers. Customs’ position [11] Customs contended: [11.1] Clause 27 of Schedule 8 of the Customs and Excise Act 2018 gives a discretion to the Authority to award reasonable costs and expenses including witness expenses; and that the District Court scale could be used as a guide to what costs are r...