2 May 2023
Appellant failed to rebut the s53 presumption; the Commissioner's $2,214,000 valuation was a reasonable, conservative assessment supported by guilty plea facts and police data; no impermissible double recovery given NZ statutory scheme and evidence of separate roles and wholesale pricing; appellant failed to prove undue hardship under s56; appeal dismissed and profit forfeiture orders upheld.
31 Jan 2023
The Court approved the proposed settlement under s95 because it was consistent with the Act's purposes and the overall interests of justice: it achieved forfeiture of known proceeds, provided deterrence, avoided further litigation and public expense, and adjusted the recoverable profit figure to reflect corrected quantity and prior forfeiture.
29 Jun 2017
The Court ordered profit forfeiture and control because the respondents unlawfully benefited to the value of $141,720 and held interests or effective control in the listed assets; the first respondent's claimed hardship, including age and limited income, did not amount to the gross or severe disproportion required under s56 to exclude the John Street property or her share, so relief was declined.