Comptroller of Customs v Terminals (NZ) Ltd - [2014] 2 NZLR 137

Judicial review — Legitimate expectation — Advice on payment of excise duty by official over telephone — Whether created legitimate expectation — Duty of Comptroller to levy duty according to law — Observation on place of estoppel in public law proceedings.

Revenue — Excise duty — Duty-paid butane added to duty-paid motor spirit — Whether duty payable on whole of new volume of motor spirit — Whether final motor spirit “manufactured” in New Zealand — Customs and Excise Act 1996, ss 2, 69, 73, 75, 76, 85, 86 and 88.