Electronic evidence and search statements in tax assessments require authenticity review and corroboration, while procedural manuals lack statutory fo...
Tariff rate quota authorisations govern preferential imports of specified New Zealand goods through export certification and electronic customs debiti...
Electronic Continuity Bond Registration replaces manual container permissions, with quarterly reporting and re-export monitoring for duty-free contain...
Process amounting to manufacture - purchase of duty paid chassis and undertaking body building activity - the appellant’s contention that fabrication does not amount to manufacture, does not merit consideration. - Demand of duty of excise confirmed - SC
Process amounting to manufacture - purchase of duty paid chassis and undertaking body building activity - the appellant’s contention that fabrication does not amount to manufacture, does not merit consideration. - Demand of duty of excise confirmed - SC
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