Attorney-General v F. Meenan and Company Limited - [1960] NZLR 639

Customs — Customs Duty and Sales Tax — Imported goods entered for warehousing and, before being actually warehoused, for home consumption — Constructively warehoused — Rate of duty to be assessed according to law in force at date of entry for home consumption — Customs Act 1913, ss. 102, 143.