[2019] NZCAA 2 (26 February 2019) [pdf, 275 KB]
...cases. It appears the agent and the customs broker were involved in a number of similar matters, and the investigation is ongoing. I understand false declarations and underpayment of GST and duty occurred in the other cases too. Despite having the resources of Customs available, and being responsible for investigating what appears to be a serious fraud on the Revenue, Mr Muggeridge could not tell me whether there is a genuine group of XXXX companies. Accordingly, whether the agent...