Chief Executive of New Zealand Customs Service v DB Breweries Ltd - [2017] 3 NZLR 613

Revenue — Customs — Importation of goods — Goods landed at Ports of Auckland Customs controlled area — Customs cleared goods and duty paid prior to landing — Whether goods available for home consumption on landing — Whether goods remained subject to control of Customs after removal from Ports of Auckland Customs controlled area — Whether goods deteriorated in condition and abandoned to Crown while subject to control of Customs — Whether duty paid by importer refundable — Customs and Excise Regulations 1996, reg 22.