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Sigma Agencies Ltd v Collector of Customs (Northern Region)
Judgment date: 19/09/1996
Court: NZHC
Judge: Baragwanath J
Citation:
[1997] 1 NZLR 467;
Catchwords: Taxation and revenue; Customs and excise; Assessment of customs duty; Application of art 1 of GATT to goods imported and sold domestically;