Sigma Agencies Ltd v Collector of Customs (Northern Region) - [1997] 1 NZLR 467

Revenue — Customs — Dumping duty — Appeal to High Court from decision of Regional Collector — Back-to-back sales — Whether duty should be assessed on first or second transaction — If a choice were to he made, as to appropriate dutiable transaction, by whom should it be made — Customs Act 1966, ss 140A and 152 and Ninth Schedule — General Agreement on Tariffs and Trade Act 1948, s 1 — Dumping and Countervailing Duties Act 1988, s 4.

Practice and procedure — Appeals to High Court — Judgments and orders — Interim judgment — Judgment becoming final if no application to have any further matter argued within ten days.