DB Breweries has lost in its quest to get a refund for ginger beer and cider which expired while contained in a Customs-controlled area.
The Supreme Court judgment, released yesterday, ordered that DB Breweries pay costs of $2,500 to Customs.
The issue arose when DB imported the alcoholic ginger beer and cider by sea and the goods were moved into Customs-controlled areas inside DB's own manufacturing facilities.
While in the area, the ginger beer and cider passed its used by date and could not be sold. DB attempted to claim a refund of the excise duty on the expired goods which the chief executive of Customs declined.
DB successfully appealed the decision, and it was upheld by the High Court - however a Court of Appeal decision ruled in favour of Customs.