Customs Department v Meates - [1982] 2 NZLR 500

Criminal law — Offences — Wilfully false Customs declarations — Whether a declaration made under the Customs Act 1966 must be in a form that complies with the requirements of the Oaths and Declarations Act 1957 — Whether the declarant must make an oral declaration as to the veracity of the contents of the document in addition to signing it — Customs Act 1966, ss 2, 246 and 305A — Oaths and Declarations Act 1957, ss 8 and 9.