Terminals (NZ) Limited v Comptroller of Customs

[2013] NZSC 22

IN THE SUPREME COURT OF NEW ZEALAND

SC 6/2013
[2013] NZSC 22

BETWEEN  TERMINALS (NZ) LIMITED
Applicant

AND  COMPTROLLER OF CUSTOMS
Respondent

Court:             Elias CJ, McGrath and Glazebrook JJ

Counsel:         R E Harrison QC and A Sorrell for Applicant
M S R Palmer and S Kinsler for Respondent

Judgment:      19 March 2013

JUDGMENT OF THE COURT

A        The application for leave to appeal is granted.

BThe approved ground is whether the activity conducted by the applicant constituted or involved the manufacture of motor spirit.

Solicitors:
Jones Young, for Applicant
Crown Law, for Respondent