18 Dec 2012
THE COMPTROLLER OF CUSTOMS v TERMINALS (NZ) LIMITED COA CA366/2012
- Citation
- COA CA366/2012
- Court
- Court of Appeal
Blending locally produced butane (and/or ethanol) into imported motor spirit that increases the overall volume of motor spirit constitutes "manufacture" under s 2(b) of the Customs and Excise Act 1996 because "production" is wide enough to include operations that add or mix ingredients to increase volume; the Comptroller's assessment under s 88(2) was lawful; alleged 2002 informal assurances did not give rise to a legitimate expectation or estoppel sufficient to prevent collection of duty.