Hardware & Lumber Limited v The Commissioner of Customs

Revenue Procedure - Revenue Court Rules 1972 - jurisdiction of the court - Rule 12- amendment to statement of case - Considerations on applications to amend statements of case - Rule 32 - Considerations on applications to extend time -Application to extend time to file documents giving rise to appeal and submissions- Rule 40 - applicability of CPR 26.7(1) and CPR sanctioning regime