Collector of Customs v Griffin Savage Co Ltd - [1987] 1 NZLR 636

Customs — Assessment of duty — Duty was assessed and paid upon the importation of goods and the goods were released; some months later the Collector re-assessed the duty and claimed additional duty — Whether the Collector may re-assess the duty after the goods have ceased to be subject to his control — Customs Act 1966, ss 140, 141, 142 and 152.