MINISTER'S JURISDICTION INTERPRETING CUSTOMS SCHEDULE.

Evening Post, Volume LXXXIV, Issue 27, 31 July 1912, Page 8

MINISTER'S JURISDICTION INTERPRETING CUSTOMS SCHEDULE.

'Xho.Minjs.ter fcr Customs has power to decide particular questions arising as to th© meaning of terms used in ' the tariff schedule. Thie was Ac effect of a decision of the. Court of Appeal delivered' this morning. " ' The case was that of tho Minkter of Customs v. ( the Waihi Gold Mining Company, Limited. The evidence was heard by Mr. Justice Edwarde at Auckland, - and the caee was afterwards removed to the Court of Appeal. The Solicitor-General (Mr. J. W. Salmond) appeared for tho Crown, and Mr. ,C. <B. Morkonfor the company. It appeared from' the statement of the case that the company imported, and cleared through the Customs, packages described ais two "sinking pumps" for mining purposes, of the value of £5020. which were free of duty. Subsequently, the Collector ,of Customs at Auokland . alleged that the packages were not "sinking pumps" within the meaning of the schedule, but were two ordiuary fixed pumps, which were liable to an ad valorem duty of 20 per cent. Duty was accordingly 'assessed on the packages at the sum of £1067 12s lOd, and • a claim for that amount was made. Plaintiff stated that the defendant* disputed the claim, and refused to pay tho duty. . Application was thereupon made by the Collector of Cuetoms to th© Minister in accordance with section 7 of the Customs Duties Act, 1908, to determine' the truo meaning of the term "einking pumps." After hearing evidence at an' enquiry, the Minister had decided that the pumps in question wero not "sinking pumps" within the meaning of the schedule, and the defendant company still refused to pay the duty, which the Crown now- claimed. ' The Chief Justice (Sir Robert Stout), Mr.* Justice Edwards, and Mr. Justice Sim ' agreed ' that the appeal must -be dismissed. Mr. Morison >was granted leave to appeal to the Privy Council.