Value of inbound goods / Effect on quantification of customs duties / Deductive value method / sch 2 Customs and Excise Act 1996 / Appeal allowed
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Value of inbound goods / Effect on quantification of customs duties / Deductive value method / sch 2 Customs and Excise Act 1996 / Appeal allowed
Undeclared values / GST and duty / Additional liability / Customs broker / s 89(1) Customs and Excise Act 1996 / Appeal allowed
Interim decision / s 258 Customs and Excise Act 1996 / Imported vehicle / s 225(1)(n) / Unlawfully imported into New Zealand / s54(2) / Odometer reading that does not record correctly the distance the vehicle has been driven / Appeal dismissed