Lawrence Reginald Jury v The Chief Executive of the New Zealand Customs Service - SC 100/2017

Civil Appeal – Whether the Court of Appeal erred in finding that in an appeal under s 267 of the Customs and Excise Tax Act 1996 the burden of proof is on the appellant – Whether the Court of Appeal erred in finding that the High Court Judge had made a relevant or material error as to the test of intention under s 225(1)(o) of the Act – Whether the Court of Appeal exceeded its jurisdiction under s 273 of the Act.