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High Court Wellington
3, 4, 5, 6, 7, 10 September; 17 October 1984
Hillyer J
Court of Appeal Wellington
27, 28 August; 16 September 1985
Richardson and Somers JJ, and Sir Clifford Richmond
3, 4, 5, 6, 7, 10 September; 17 October 1984
Hillyer J
Court of Appeal Wellington
27, 28 August; 16 September 1985
Richardson and Somers JJ, and Sir Clifford Richmond
Customs — Smuggling — Attempt to smuggle goods into New Zealand — Ingredients of offence — Assessment of value of goods — Whether company was criminally liable for the actions of its employees — Whether the offence charged had been proved — Assessment of the value of the goods for the purpose of imposing a fine — Customs Act 1966, ss 2, 231, 234, 242, 257 and 261.