Collector of Customs v Thorn EMI Lighting (NZ) Ltd - [1988] 1 NZLR 705

Customs — Mistake in certificate of origin of goods — Mistake was innocent and without negligence or lack of due care — Crown sought forfeiture of goods — Whether the word "false" in s 151 includes an innocent mistake — Whether this certificate was "false" for the purposes of s 151 so as to lead to forfeiture — Customs Act 1966, ss 149, 150 and 151 (as they stood prior to amendment in 1985).