5 Dec 2012
DFS NEW ZEALAND LIMITED v NEW ZEALAND CUSTOMS SERVICE HC WN CIV 2011-485-1943
- Citation
- openlaw-20788fde_343a_43f4_b1c8_d6e8cc1e8a8d.pdf
- Court
- High Court
Customs made a material legal/mixed fact error by assuming duty drawback covered international non-removed sales; that error materially affected the decision to revoke OTC sales; statutory appeal was not an adequate remedy because the error became known only after appeal time lapsed; the Chief Executive's unilateral post-litigation reconsideration was inadequate to displace relief; accordingly the original decision is quashed and Customs must reconsider afresh with a fair opportunity for the applicant to be heard.