Auckland Harbour Board v Comptroller of Customs - [1992] 3 NZLR 392

Judicial review — Ministerial decision — Customs duty — Jurisdiction to impose duty — Harbour board imported a tug which had been manufactured in Australia with the benefit of an Australian Government bounty — Minister of Customs levied dumping duty on the harbour board — Whether the Minister had power to levy dumping duty — Whether the Minister's decision was valid — Customs Act 1966, ss 186A, 186B and 186D.

Revenue — Customs — Dumping duty — Minister of Customs imposed dumping duty on importer of subsidised goods when out of time for levying countervailing duty — Whether Minister's decision was valid — Customs Act 1966, ss 186A, 186B and 186C.