Comptroller of Customs v Terminals (NZ) Ltd

[2012] NZCA 598

Court of Appeal of New Zealand

New Zealand

18th December, 2012

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Te R Ū Nanga o NG Ā Ti WH Ā Tua v Kaipara District Council	[2024] NZHC 3889	High Court of New Zealand	New Zealand	18 Dec 2024	NZLII
Petromont Holdings Ltd v Director-General of the Ministry for Primary Industries	[2024] NZCA 580	Court of Appeal of New Zealand	New Zealand	11 Nov 2024	NZLII
Connection and Navigation Service Ltd v Accident Compensation Corporation	[2024] NZHC 2737	High Court of New Zealand	New Zealand	20 Sep 2024	NZLII
Auckland Council v Ranfurly Village Ltd	[2024] NZHC 785	High Court of New Zealand	New Zealand	12 Apr 2024	NZLII
Heatley v Chief Executive of Land Information New Zealand	[2023] NZHC 1856	High Court of New Zealand	New Zealand	17 Jul 2023	NZLII
Hart v Director-General of Conservation	[2023] NZHC 1011; [2023] 3 NZLR 42	High Court of New Zealand	New Zealand	2 May 2023	NZLII
Deliu v District Court at Auckland	[2023] NZHC 658	High Court of New Zealand	New Zealand	29 Mar 2023	NZLII
Everton Heights Ltd v Hamilton City Council	[2023] NZHC 40; [2023] NZRMA 238	High Court of New Zealand	New Zealand	31 Jan 2023	NZLII
New Zealand Institute of Independent Radiologists Inc v Accident Compensation Corporation	[2022] NZHC 3547	High Court of New Zealand	New Zealand	20 Dec 2022	NZLII
Roebeck v Attorney-General	[2022] NZHC 3341	High Court of New Zealand	New Zealand	12 Dec 2022	NZLII
Whanarua Beachfront Property Owners Group Incorporated Society v Ō P Ō Tiki District Council	[2022] NZHC 2589	High Court of New Zealand	New Zealand	7 Oct 2022	NZLII
Singh v Chief Executive of the Ministry of Business, Innovation and Employment	[2021] NZHC 787	High Court of New Zealand	New Zealand	14 Apr 2021	NZLII
Turner v Barrett	[2021] NZEnvC 43	Environment Court of New Zealand	New Zealand	12 Apr 2021	NZLII
Roe v New Zealand Vice-Chancellors Committee	[2021] NZHC 719	High Court of New Zealand	New Zealand	1 Apr 2021	NZLII
Norman v T ū puna Maunga o T ā maki Makaurau Authority	[2020] NZHC 3425	High Court of New Zealand	New Zealand	22 Dec 2020	NZLII
Hauraki Coromandel Climate Action Inc v Thames-Coromandel District Council	[2020] NZHC 3228; [2021] 3 NZLR 280; [2021] NZRMA 22	High Court of New Zealand	New Zealand	8 Dec 2020	NZLII
Greymouth Gas Turangi Ltd v Minister of Energy and Resources	[2020] NZHC 2712	High Court of New Zealand	New Zealand	15 Oct 2020	NZLII
Te Ara Rangat ū o Te Iwi o Ng ā ti Te Ata Waiohua Inc v Attorney-General	[2020] NZHC 1882	High Court of New Zealand	New Zealand	31 Jul 2020	NZLII
New Zealand Tahr Foundation Incorporated v Minister of Conservation	[2020] NZHC 1669	High Court of New Zealand	New Zealand	10 Jul 2020	NZLII
Donnelly v Royal Australasian College of Surgeons	[2020] NZHC 242	High Court of New Zealand	New Zealand	21 Feb 2020	NZLII
Helilogging Ltd (in rec and liq) v Civil Aviation Authority of New Zealand	[2019] NZHC 3305	High Court of New Zealand	New Zealand	13 Dec 2019	NZLII
Chief Executive of the New Zealand Customs Service v Hutchinson	[2019] NZHC 3174	High Court of New Zealand	New Zealand	4 Dec 2019	NZLII
Ng ā ti Mutunga o Wharekauri Iwi Trust v Minister for Treaty of Waitangi Negotiations	[2019] NZHC 1942	High Court of New Zealand	New Zealand	9 Aug 2019	NZLII
Henry v Minister of Justice	[2019] NZHC 1493	High Court of New Zealand	New Zealand	28 Jun 2019	NZLII
Hugh Green Ltd v Auckland Council	[2018] NZHC 2916	High Court of New Zealand	New Zealand	9 Nov 2018	NZLII
Henry v Minister of Justice	[2018] NZHC 2831; [2018] NZAR 1815	High Court of New Zealand	New Zealand	1 Nov 2018	NZLII
Young v Body Corporate 85659	[2018] NZHC 849	High Court of New Zealand	New Zealand	30 Apr 2018	NZLII
Smith v Attorney-General	[2017] NZHC 3141	High Court of New Zealand	New Zealand	15 Dec 2017	NZLII
Chamberlain v Attorney-General	[2017] NZHC 1821; [2017] NZAR 1271	High Court of New Zealand	New Zealand	7 Aug 2017	NZLII
New Zealand Greyhound Racing Association v New Zealand Racing Board	[2017] NZHC 1771	High Court of New Zealand	New Zealand	28 Jul 2017	NZLII
Lower North Island Red Deer Foundation Inc v Minister of Conservation	[2017] NZHC 1346; [2017] NZAR 1058	High Court of New Zealand	New Zealand	19 Jun 2017	NZLII
Chatfield & Co Ltd v Commissioner of Inland Revenue	[2017] NZCA 148; (2017) 28 NZTC 23-015	Court of Appeal of New Zealand	New Zealand	1 May 2017	NZLII
Attorney-General v Problem Gambling Foundation of New Zealand	[2016] NZCA 609; [2017] 2 NZLR 470	Court of Appeal of New Zealand	New Zealand	16 Dec 2016	NZLII
Chatfield & Co Ltd v Commissioner of Inland Revenue	[2016] NZHC 2289; (2016) 27 NZTC 22-072	High Court of New Zealand	New Zealand	27 Sep 2016	NZLII
Fang v Ministry of Business, Innovation and Employment	[2016] NZHC 1630	High Court of New Zealand	New Zealand	21 Jul 2016	NZLII
XY v Attorney-General	[2016] NZHC 1196; [2016] NZAR 875	High Court of New Zealand	New Zealand	3 Jun 2016	NZLII
DB Breweries Ltd v Chief Executive of the New Zealand Customs Service	[2016] NZCAA 2	New Zealand Customs Appeal Authority	New Zealand	11 May 2016	NZLII
Hampton v Canterbury Regional Council (Environment Canterbury)	[2015] NZCA 509; [2016] NZRMA 369; (2015) 18 ELRNZ 825	Court of Appeal of New Zealand	New Zealand	2 Nov 2015	NZLII
Problem Gambling Foundation of New Zealand v Attorney-General	[2015] NZHC 1701	High Court of New Zealand	New Zealand	23 Jul 2015	NZLII
Urban Auckland v Auckland Council	[2015] NZHC 1382; [2015] NZRMA 235; (2015) 18 ELRNZ 792	High Court of New Zealand	New Zealand	19 Jun 2015	NZLII
Edmonds v New Zealand Parole Board	[2015] NZHC 386	High Court of New Zealand	New Zealand	16 Mar 2015	NZLII
Pub Charity v Department of Internal Affairs	[2014] NZHC 1096	High Court of New Zealand	New Zealand	22 May 2014	NZLII
Singh v Chief Executive of the Ministry of Business, Innovation and Employment	[2013] NZHC 3273	High Court of New Zealand	New Zealand	9 Dec 2013	NZLII
Green v Racing Integrity Unit Ltd	[2013] NZHC 1137	High Court of New Zealand	New Zealand	15 May 2013	NZLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Striving for Consistency: Three Paths to Judicial Review of Executive Action for Consistency with te Tiriti o Waitangi" [2021] TaiHaruruJl 6	(2021) 8 Te Tai Haruru 133	Barton, George	New Zealand	circa 2021	NZLII

Legislation Cited

Legislation Name	Provision
Customs Act 1966 (Cth)
Transport Act 1949 (Tas)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Terminals (NZ) Ltd v Comptroller of Customs	[2012] NZHC 1139	High Court of New Zealand	New Zealand	25 May 2012	NZLII
Terminals (NZ) Ltd v Comptroller of Customs	[2012] NZHC 447	High Court of New Zealand	New Zealand	16 Mar 2012	NZLII
Tannadyce Investments Ltd v Commissioner of Inland Revenue	[2011] NZSC 158; [2012] 2 NZLR 153	Supreme Court of New Zealand	New Zealand	20 Dec 2011	NZLII
GXL Royalties Ltd v Minister of Energy	[2010] NZCA 185; [2010] NZAR 518	Court of Appeal of New Zealand	New Zealand	19 May 2010	NZLII
GXL Royalties Ltd v Minister of Energy for New Zealand	[2009] NZHC 1715; [2009] NZAR 478	High Court of New Zealand	New Zealand	30 Apr 2009	NZLII
Westpac Banking Corporation v The Commissioner of Inland Revenue	[2009] NZCA 24; [2009] 2 NZLR 99; (2009) 24 NZTC 23,340	Court of Appeal of New Zealand	New Zealand	20 Feb 2009	NZLII
New Zealand Association for Migration and Investments Inc v Attorney-General	[2006] NZAR 45		New Zealand	circa 2006
Challis v Destination Marlborough Trust Board Inc	[2003] NZHC 1218; [2003] 2 NZLR 107	High Court of New Zealand	New Zealand	12 Feb 2003	NZLII
Vea v Minister of Immigration	[2002] NZAR 171		New Zealand	circa 2002
White v New Zealand Stock Exchange	[2000] NZAR 297		New Zealand	circa 2000
R v Secretary of State for Education and Employment; Ex parte Begbie	[1999] EWCA Civ 2100; [2000] 1 WLR 1115; [2000] ELR 445	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	20 Aug 1999	BAILII
International Bottling Co Ltd v Collector of Customs HC Auckland HC136/94	[1995] NZHC 1258; [1995] 2 NZLR 579	High Court of New Zealand	New Zealand	22 Mar 1995	NZLII
NZ Maori Council v Attorney-General	[1994] 1 NZLR 513		New Zealand	circa 1994	LexisNexis
Comptroller of Customs v Martin Square Motors Ltd	[1993] 3 NZLR 289		New Zealand	circa 1993	LexisNexis
Commonwealth v Genex Corporation Pty Ltd	[1992] HCA 65; (1992) 176 CLR 277; (1992) 110 ALR 154; 24 ATR 328; 67 ALJR 115	High Court of Australia	Australia - Commonwealth	8 Dec 1992	AustLII
Haoucher v Minister for Immigration and Ethnic Affairs	[1990] HCA 22; (1990) 169 CLR 648; 93 ALR 51; (1990) 64 ALJR 357; 11 AAR 508; 19 ALD 577	High Court of Australia	Australia - Commonwealth	7 Jun 1990	AustLII
Wellington City Council v Attorney-General	[1990] 2 NZLR 281		New Zealand	circa 1990	LexisNexis
R v Inland Revenue Commissioners; Ex parte MFK Underwriting Agents Ltd (MFK case)	[1990] 1 All ER 91; [1990] 1 WLR 1545; [1989] BTC 561		United Kingdom	circa 1989	LexisNexis
Cinzano (UK) Pty Ltd v Customs & Excise Commissioners	[1985] 1 WLR 484		United Kingdom	circa 1985	LexisNexis / Westlaw
Council of Civil Service Unions v Minister for the Civil Service	[1985] AC 374; 9 Page 20		United Kingdom	circa 1985	LexisNexis / Westlaw
R v Inland Revenue Commissioners, Ex parte Preston	[1984] UKHL 5; [1985] AC 835; [1985] 2 All ER 327; [1984] 3 WLR 945; [1985] BTC 208	House of Lords	United Kingdom	25 Apr 1984	BAILII
FCT v Jax Tyres Pty Ltd	(1984) 5 FCR 257; (1984) 58 ALR 138; (1984) 16 ATR 97	Federal Court of Australia	Australia	circa 1984	Legal Online / Westlaw
Attorney-General (Hong Kong) v Ng Yuen Shiu	[1983] UKPC 2; [1983] 2 All ER 346; [1983] 2 WLR 735; 127 Sol Jo 188; [1983] 2 AC 629	Privy Council	United Kingdom	27 Jan 1983	BAILII
Inland Revenue Commissioners v National Federation of Self-Employed & Small Businesses Ltd (Fleet Street Casuals Case)	[1981] UKHL 2; [1982] AC 617; [1981] 2 All ER 93; [1981] 2 WLR 722	House of Lords	United Kingdom	9 Apr 1981	BAILII
Coleborn (T) & Sons Ltd v Blond	[1951] 1 KB 43		United Kingdom	circa 1951	LexisNexis / Westlaw
FCT v Jack Zinader Pty Ltd	[1949] HCA 42; (1949) 78 CLR 336; [1949] ALR 912; (1949) 9 ATD 46	High Court of Australia	Australia - Commonwealth	27 Sep 1949	AustLII
FCT v Rochester	[1934] HCA 17; 50 CLR 225; 2 ATD 466	High Court of Australia	Australia - Commonwealth	7 Jun 1934	AustLII
Adams v Rau	[1931] HCA 43; (1931) 46 CLR 572; 38 ALR 87; 1 ATD 302	High Court of Australia	Australia - Commonwealth	3 Dec 1931	AustLII
Irving v Munro & Sons Ltd	[1931] HCA 57; 46 CLR 279; 1 ATD 306	High Court of Australia	Australia - Commonwealth	17 Nov 1931	AustLII
McNicol v Pinch	[1906] UKLawRpKQB 95; [1906] 2 KB 352		United Kingdom	26 Jun 1906	CommonLII

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