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High Court Wellington
2 July 1931
Reed J
Court of Appeal Wellington
7 March; 8 March 1932
Myers CJ; Herdman J; MacGregor J; Blair J; Kennedy J
2 July 1931
Reed J
Court of Appeal Wellington
7 March; 8 March 1932
Myers CJ; Herdman J; MacGregor J; Blair J; Kennedy J
Revenue — Customs — Ad Valorem Customs Duty — Principal Markets of the Country of Export — Ordinary Course of Business — Special Discount — Whether deductible — Customs Act, 1913, s 114 — Customs Amendment Act, 1921, s 23.