Sharland and Co (Limited) v Commissioner of Trade and Customs - (1892) 11 NZLR 557

"The Customs Laws Laws Consolidation Act, 1882," Sections 2, 39, 96, 246 — "The Customs and Excise Duties Act, 1888," Sections 14, 16, and Schedule — Importer" — "Patent or Proprietary Medicine" — Importation in Bulk without Trade-mark — Importation in Parts — Value for Duty Purposes — Druggists' Sundries."