Collector of Customs v Daily Freightways Ltd - [1973] 2 NZLR 434

Revenue — Customs duties — Liability to duty — Carrier taking delivery of goods entered "for removal for warehousing elsewhere" — Goods pillaged in transit — Carrier liable as "importer" as being "entitled to the possession of" the pillaged goods — Customs Act 1966, ss 2, 4, 152.