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High Court Wellington
15; 22 March 1995
Tompkins J
15; 22 March 1995
Tompkins J
Revenue — Customs — Loss of goods while under control of customs — Liability of bailee — Whether bailee an importer — Whether goods stored had been manufactured or worked on while in store — Customs Act 1966, ss 2(1), 16, 113(1) and 118F.
Statutes — Interpretation — "Deemed" — Whether expression "deemed" creates a rebuttable or absolute presumption — Customs Act 1966, s 113(1).