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Court of Appeal Wellington
17, 18 June; 12 July 1974
McCarthy P, Richmond and Haslam JJ
17, 18 June; 12 July 1974
McCarthy P, Richmond and Haslam JJ
Revenue — Customs duties — Who may be liable — Company forwarding imported goods subject to the control of the customs liable as "importer" being a bailee for reward and thereby "entitled to the possession of" the goods — Customs Act 1966, ss 2, 152.