New Zealand Customs Service v Federation Clothing Limited [2016] NZDC 17794

Published 31 January 2017

Formal proof hearing — Customs and Excise Act 1996 — Evidence Act 2006, s 18. The defendant companies were found guilty of breaching the Customs and Excise Act. Customs identified 114 erroneous import entries, and two imports with no entries lodged as the invoices were undervalued. The total revenue evasion by the companies was $680,120.48. The prosecutor relied on formal written statements of witnesses pursuant to s 18 of the Evidence Act, which were accepted by the Judge. Judgment Date: 9 September 2016.