APPEAL COURT
CASE CONCERNING CUSTOMS DUTY ON SHOES. WELLINGTON, October 21. In the Appeal Court case of the 1 Saracen Shoe Company, of Wellington, v. the Minister for Customs, the Court heard legal argument throughout the day and adjourned till tomorrow. | The Mishawaka Rubber Company, of United' States of America, is the sole 'manufacturers of a certain brand of j footwear, of which appellant company •is the importer, and has exclusive i rights of sale in New Zealand, being allowed a special trade discount of 14 per cent, on the purchase price. 1 The Minister for Customs'contended that Customs duty on .the goods should be calculated on the total cost of the article, .and not deducted a special discount/ The company then filed an originating summons in the Supreme Court, asking' whether the discount of
14 per cent, was to l>e deducted from the price' before assessing the Customs duty on the .importation of these goods. His Honour Mr Justice Reed upheld the contention of the Minister and disallowed the deduction of .14 per cent. The appeal now brought is from that judgment.
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Hokitika Guardian, 23 October 1931, Page 3
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183APPEAL COURT Hokitika Guardian, 23 October 1931, Page 3
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