[2019] NZCAA 1 (18 January 2019) [pdf, 216 KB]
...issue does not lie with the nature of the item, only one attribute of the item. [27] Each case must turn on its facts, with a full consideration of the circumstances. [28] Customs’ main concern is that releasing the vehicle would leave consumers vulnerable. Potentially, the vehicle could be released in circumstances that mitigate those concerns, such as release only allowing the sale for parts, and potentially other orders. [29] It is necessary to put this importation into p...