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\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\lang2057\langfe1033\langnp2057\insrsid8995501\charrsid8995501 IN THE HIGH COURT OF FIJI
\par AT SUVA
\par CIVIL JURISDICTION
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid8995501 
\par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8995501 {\lang2057\langfe1033\langnp2057\insrsid8995501 Judicial Review No. HBJ 1 of 2008
\par 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid8995501 IN THE MATTER}{\lang2057\langfe1033\langnp2057\insrsid8995501  of an application
\par for Leave to apply for Judicial Review by
\par }{\b\lang2057\langfe1033\langnp2057\insrsid8995501 NATURAL WATERS OF VITI LIMITED}{\lang2057\langfe1033\langnp2057\insrsid8995501  
\par Under Order 53 of the High Court Rules 1988
\par 
\par AND
\par 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid8995501 IN THE MATTER }{\lang2057\langfe1033\langnp2057\insrsid8995501 of three Decisions of the
\par }{\b\lang2057\langfe1033\langnp2057\insrsid8995501 CHIEF EXECUTIVE OFFICER OF THE FIJI ISLANDS 
\par REVENUE AND CUSTOMS AUTHORITY 
\par AND/OR THE GENERAL MANAGER OF FIJI ISLANDS
\par CUSTOMS SERVICE}{\lang2057\langfe1033\langnp2057\insrsid8995501  purportedly made on or about 
\par 20 December 2007 and 4 and 11 January 2008 respectively.}{\lang2057\langfe1033\langnp2057\insrsid8995501\charrsid8995501 
\par }{\lang2057\langfe1033\langnp2057\insrsid8995501 
\par BETWEEN:
\par 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid8995501 NATURAL WATERS OF VITI LIMITED,}{\lang2057\langfe1033\langnp2057\insrsid8995501 
\par A company incorporated under the laws of Fiji
\par with its registered office }{\lang2057\langfe1033\langnp2057\insrsid15284119 a}{\lang2057\langfe1033\langnp2057\insrsid8995501 t 4 Nuqa Place, Lautoka
\par Applicant
\par 
\par AND:
\par 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid8995501 THE CHIEF EXECUTIVE OFFICER OF THE FIJI ISLANDS 
\par REVENUE AND CUSTOMS AUTHORITY
\par AND CONTROLLER OF CUSTOMS}{\lang2057\langfe1033\langnp2057\insrsid8995501 
\par 5}{\lang2057\langfe1033\super\langnp2057\insrsid8995501\charrsid8995501 th}{\lang2057\langfe1033\langnp2057\insrsid8995501  Floor Dominion House, Victoria Parade, Suva.
\par First Respondent
\par 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid8995501 THE GENERAL MANAGER FIJI ISLANDS
\par CUSTOMS SERVICE}{\b\lang2057\langfe1033\langnp2057\insrsid11418281 , }{\lang2057\langfe1033\langnp2057\insrsid11418281 Rodwell Road, Suva}{\lang2057\langfe1033\langnp2057\insrsid8995501\charrsid11418281 
\par }{\lang2057\langfe1033\langnp2057\insrsid8995501 Second Respondent
\par 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid8995501 THE MINISTER OF FINANCE OF FIJI}{\lang2057\langfe1033\langnp2057\insrsid8995501 
\par Ro Lalabalavu House, Victoria Parade, Suva
\par }{\lang2057\langfe1033\langnp2057\insrsid15284119 First Interested Party
\par 
\par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15284119 {\b\lang2057\langfe1033\langnp2057\insrsid15284119 THE ATTORNEY-GENERAL OF FIJI}{\lang2057\langfe1033\langnp2057\insrsid15284119 
 sued on behalf of
\par The Minister of Finance of Fiji,
\par Level 7 Suvavou House, Victoria Parade, Suva
\par Second Interested Party}{\lang2057\langfe1033\langnp2057\insrsid15284119\charrsid15284119 
\par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8995501 {\lang2057\langfe1033\langnp2057\insrsid8995501\charrsid8995501 
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 Mr R. Naidu and Mr N. Barnes for the Applicant
\par Mr M.J. Scott and Mr B. Solanki for the First and Second Respondents
\par Mr C. Pryde, Solicitor General for the Interested Parties (excused)
\par 
\par Dates of Hearing: }{\lang2057\langfe1033\langnp2057\insrsid12150173  }{\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 4/7 February 2008
\par Date of Judgment:}{\lang2057\langfe1033\langnp2057\insrsid12150173  }{\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 8 February 2008
\par 
\par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12150173 {\b\ul\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 JUDGMENT
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\par }{\b\ul\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 1.\tab Background}{\b\ul\lang2057\langfe1033\langnp2057\insrsid12150173 
\par }{\b\ul\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
\par }{\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 On 21 January 2008 the following orders were granted on an application made by Natural Waters of Viti Ltd (\lquote Natural Waters of Viti), the Applicant:
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\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \hich\af0\dbch\af0\loch\f0 1.\tab}}\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin720\itap0\pararsid12150173 {
\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
Leave granted to the Applicant pursuant to Order 53 Rule 3(3) of the High Court Rules 1988 to apply for judicial review of the decisions of the First Respondent and/or the Second Respondent set out in the Applicant\rquote s Application of 17 January 2008.
}{\lang2057\langfe1033\langnp2057\insrsid12150173 
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\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \hich\af0\dbch\af0\loch\f0 2.\tab}}\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin720\itap0\pararsid12150173 {
\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 Leave to operate as a temporary stay of the said decisions up to and including 31 January 2008.}{\lang2057\langfe1033\langnp2057\insrsid12150173 
\par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \hich\af0\dbch\af0\loch\f0 3.\tab}}\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin720\itap0\pararsid12150173 {
\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 The Applicant to be permitted by the Respondents to export Viti }{\i\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 Fiji Water }{
\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 accompanied by commercial invoices on the basis of $4-5/per case as previously, conditional upon the Applicant\rquote 
s pay into Court a sum being the difference between $4-5/per case and $10/per case, in respect of each shipment up to and including 31 January 2008.}{\lang2057\langfe1033\langnp2057\insrsid12150173 
\par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \hich\af0\dbch\af0\loch\f0 4.\tab}}\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin720\itap0\pararsid12150173 {
\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 The Application to be set down for hearing in the High Court in Suva on 31 January 2008.}{\lang2057\langfe1033\langnp2057\insrsid12150173 
\par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \hich\af0\dbch\af0\loch\f0 5.\tab}}\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin720\itap0\pararsid12150173 {
\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 Costs in the cause.
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
\par 1.1\tab On that day, a further order was made as follows:
\par 
\par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
(b) To comply with Order 3 of the Judgment, the Applicant will provide a bank bond through Westpac Banking Corporation to a limit of not more than USD5 million and would not seek to, or export more than the differential required to comply with that order.

\par 
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 1.2\tab Additionally, order 4 was amended to read:
\par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
\par }\pard \ql \fi720\li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 (c) The matter be listed for m
ention on 31 January 2008 at 9.30am in Suva.
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
\par 1.3\tab The substantive matter relates to three (3) decisions said to have been made by the Respondents the Chief Executive Officer of the Fiji Islands Revenue and Customs Authority and Comptroller of Customs (\lquote Comptroller of Customs\rquote 
) and the General Manager of Fiji Islands Customs Service (\lquote GM Customs Service\rquote ). The decisions are set out by Natural Waters of Viti in the following terms as being:
\par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \hich\af0\dbch\af0\loch\f0 1.\tab}}\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid12150173 {
\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 Of 20 December 2007, purportedly under section 25(2) of the Excha
nge Control Act (Cap. 211) requiring Natural Waters of Viti to deliver declarations of costs of goods in the format accompanying the CEO Revenue\rquote s letter to Natural Waters of Viti dated 20 December 2007 (\lquote Breakdown by Product Format\rquote 
) \endash  }{\b\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 First Decision
\par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12150173 {\b\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \hich\af0\dbch\af0\loch\f0 2.\tab}}\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid12150173 {
\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 Of 4 January 2007 (conveyed orally despite requests for confirmation in writing). Purportedly in terms of section 25(1) of the Act, that no shipments of Natural Waters of Viti\rquote s }{
\i\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 Fiji Water }{\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 bottled water product (Viti\rquote s }{\i\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
Fiji Water}{\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 ) would be permitted to leave Fiji unless the commercial invoices to which they related were priced at $US24 per case \endash  }{
\b\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 Second Decision
\par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \hich\af0\dbch\af0\loch\f0 3.\tab}}\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid12150173 {
\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 Of 11 January 2008 requiring compliance with Internal Circular No. 1 of 2008 (\lquote Circular\rquote 
) which in turn requires Natural Waters of Viti to deliver declarations of costs of goods in the Breakdown by Product Format (purportedly under regulation 108 of the Customs Act) and insisting on an export value of $US24 pursuant to Part 3 Schedule 1 of t
he Customs Tariff Act \endash  }{\b\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 Third Decision
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
\par }{\b\ul\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 2.\tab Further Interlocutory Orders}{\b\ul\lang2057\langfe1033\langnp2057\insrsid12150173 
\par }{\b\ul\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
\par }{\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 By Summons of 31 January 2008 Natural Waters of Viti sought further interlocutory orders:
\par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \hich\af0\dbch\af0\loch\f0 (a)\tab}}\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin720\itap0\pararsid12150173 {
\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 The leave granted by the Court on 21 January 2008 to continue to operate as a temporary stay of the decisions of the First Respondent and/or the Second Respondent set out in the Applicant
\rquote s Application for Leave to Issue Judicial Review Proceedings dated 17 January 2008, pending final determination of this action by the Court;
\par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \hich\af0\dbch\af0\loch\f0 (b)\tab}}\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin720\itap0\pararsid12150173 {
\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 The Applicant to be permitted by the Respondents, until the final determination of the action by the Court, to export its }{\i\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
Fiji Water }{\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 product, accompanied by commercial invoices on the basis of $4-5/case as previously, without further requirement for payments into Court }{
\b\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 PROVIDED THAT}{\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210  the banker\rquote 
s undertaking delivered to the court in a sum not exceeding five million dollars in United States currency continue in force until such final determination by the Court;
\par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \hich\af0\dbch\af0\loch\f0 (c)\tab}}\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin720\itap0\pararsid12150173 {
\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 Costs of this application be in the cause.
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
\par 2.1\tab Toget
her with the Summons were filed Affidavits setting out the grounds upon which National Waters of Viti rely. These Affidavits were sworn, respectively, by Carol Watkins, Natural Waters of Viti Finance Director, and Loraine Alpana Bhan, Legal Librarian of t
he Lawyers for Natural Waters of Viti. The latter annexed the Reserve Bank of Fiji (RBF)\rquote 
s Exchange Control Brochure 2005 and pages from the Fiji Islands Trade and Investment Bureau (FRIB) website. The former set out an index of contents indicating that the Affidavit addressed, in relation to Natural Waters of Viti:
\par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \hich\af0\dbch\af0\loch\f0 (a)\tab}}\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls4\adjustright\rin0\lin720\itap0\pararsid12150173 {
\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 general commercial background;
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \hich\af0\dbch\af0\loch\f0 (b)\tab}what has occurred since the 21 January 2008 Court orders;
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \hich\af0\dbch\af0\loch\f0 (c)\tab}Natural Waters of Viti\rquote s position as of 31 January 2008;
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \hich\af0\dbch\af0\loch\f0 (d)\tab}Shipments scheduled to occur;
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \hich\af0\dbch\af0\loch\f0 (e)\tab}Natural Waters of Viti\rquote s continued ability to provide \lquote security\rquote  in terms of Order 3 of the court\rquote 
s orders of 21 January 2008;
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \hich\af0\dbch\af0\loch\f0 (f)\tab}Confirmation of Natural Waters of Viti\rquote s Value Added Tax (VAT) refund status.
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
\par 2.2\tab Whether the information in the Exchange Control Brochure 2005 was contemporary arose during the course of the hearing and on 4 February 2008 Counsel for the Comptroller of Customs and GM Customs Service handed up two documents, one being RBF 
\lquote Exchange Control Restrictions effective from 6 December 2006\rquote , the other dating from 2007. On 31 January 2008 the Respondents filed an Affidavit of Jitoko Cakacaka Tikolevu, CEO, Fiji Islands Revenue & Customs Authority, \lquote 
in answer to the third Affidavit of Carol Watkins\rquote .
\par 
\par 2.3\tab Handed up on 1 February 2008 for Natural Waters of Viti was a fourth Affidavit of Carol Watkins, \lquote answering Affidavit of Mr J. Tikolevu\rquote . 
\par 
\par 2.4\tab Additionally before the Court were Counsels\rquote  written submissions. In this regard it is noted that the 
Solicitor-General appeared for the First and Second Interested Parties, the Minister of Finance of Fiji (Minister of Finance) and Attorney-General of Fiji (Attorney-General), however was excused, advice to the Court being that the Minister of Finance and 
Attorney-General were content to rely upon submissions made for the GM Customs Service and Comptroller of Customs.
\par 
\par 2.5\tab On 31 January 2008 an order was made addressing the issue of commercial matters (with liberty to apply) and setting a timetable for the substantive hearing. The first order provides:
\par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \hich\af0\dbch\af0\loch\f0 1.\tab}}\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls5\adjustright\rin0\lin720\itap0\pararsid12150173 {
\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
No party is to disclose to third parties (excluding Counsel and witnesses of either party) including by way of public statement any commercial matters of the Applicant appearing in Affidavits in this proceeding.
\par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 2.6\tab On 1 February 2008, to cover shipping of }{
\i\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 Fiji Water }{\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
up to the hearing of the application for further interlocutory orders, the orders of 21 January 2008 were continued to 5 February 2008 enabling further shipments of }{\i\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 Fiji Water }{
\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 to be exported up to the level of the $5ml bond. 
\par 
\par 2.7\tab The matter commenced as a hearing in Chambers however with the parties\rquote  consent it was determined on 4 February 2008 that it should be heard in open court, any issue going to commercial matters to be dealt with as it a
rose. In the event, on 4 February two matters were the subject of an order, namely as to Natural Waters of Viti\rquote s anticipated shipping in $terms and the $amount of its credit line, these \lquote not to be reported on or the subject of media comment
\rquote .
\par 
\par }{\b\ul\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 3.\tab Positions of the Parties
\par }{\lang2057\langfe1033\langnp2057\insrsid12150173 
\par }{\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 In short compass, the positions of the parties in relation to the continued shipment of }{\i\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 Fiji Waters }{
\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 pending hearing of the substantive application were as follows.
\par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
\par 3.1\tab }{\b\i\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 (a)\tab The Applicant - Fiji Waters of Viti
\par }{\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 Natural Waters of Viti set out its position in the earlier referred to Summons:
\par 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \hich\af0\dbch\af0\loch\f0 (a)\tab}}\pard \ql \li720\ri0\nowidctlpar
\jclisttab\tx1800\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin720\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
the leave granted by the Court on 21 January 2008 to continue to operate as a temporary stay of the decisions of the First Respondent and/or the Second Respondent set out in the Applicant\rquote 
s Application for Leave to Issue Judicial Review Proceedings dated 17 January 2008, pending final determination of this action by the Court;
\par }\pard \ql \li360\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin360\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \hich\af0\dbch\af0\loch\f0 (b)\tab}}\pard \ql \li720\ri0\nowidctlpar
\jclisttab\tx1800\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin720\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
The Applicant to be permitted by the Respondents, until the final determination of the action by the Court, to export its }{\i\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 Fiji Water }{
\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 product, accompanied by commercial invoices on the basis of $4-5/case as previously, without further requirement for payments into Court }{
\b\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 PROVIDED THAT}{\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210  the banker\rquote s undertaking delivered to the court in a sum not exceeding five millio
n dollars in United States currency continue in force until such final determination by the Court;
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
\par 3.2\tab Submissions in support of this outcome were that:
\par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \hich\af0\dbch\af0\loch\f0 1)\tab}}\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls7\adjustright\rin0\lin720\itap0\pararsid12150173 {
\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 Natural Waters of Viti was content that the $US5,000,000 bond was held by the Court however submitted it was not equitable to continue to condition exports on a }{
\i\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 pro rata }{\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 payment-in basis;
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \hich\af0\dbch\af0\loch\f0 2)\tab}The \lquote conditional injunction\rquote  essentially required Natural Waters of Viti to \lquote 
secure its perfectly credible and sound undertaking as to damages\rquote  (affirming its view that \lquote the prospect of damages seems low\rquote ;
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \hich\af0\dbch\af0\loch\f0 3)\tab}There were no reasons in law for Natural Waters of Viti to secure its undertaking as to damages in this way;
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \hich\af0\dbch\af0\loch\f0 4)\tab}A bond conditioning exports for 10 days (as in the original order) is quite di
fferent from a position where such a condition may exist for up to two months or more to the substantive hearing, possibly 31 March 2008;
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \hich\af0\dbch\af0\loch\f0 5)\tab}This was the more so as the Comptroller of Customs had \lquote effectively extended this period\rquote :
\par }\pard \ql \li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \hich\af0\dbch\af0\loch\f0 i.\tab}}\pard \ql \li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\ilvl1\adjustright\rin0\lin1440\itap0\pararsid12150173 {
\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 by \lquote not being ready to argue the case in its entirety on 31 January (because he wishes to put up }{\lang2057\langfe1033\langnp2057\insrsid12150173 "}{
\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 after the fact}{\lang2057\langfe1033\langnp2057\insrsid12150173 "}{\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210  expert evidence to support his demand for an export value
\rquote  of $US24,.00 per case)\rquote ; and
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \hich\af0\dbch\af0\loch\f0 ii.\tab}by not checking through diligent work a matching of Natural Water of Viti\rquote s export documentation with US Customs documentation;

\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \hich\af0\dbch\af0\loch\f0 iii.\tab}doing the latter would bring about a situation where the Comptroller of Customs \lquote could resolve the whole case\rquote .
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
\par 3.3\tab Natural Waters of Viti summed up:
\par 
\par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
In the circumstances, it is unfair to penalise NWVL in the interim by continuing with the orders as set out. This would require NWVL to pay into Court (based on current shipping projections to 17 March alone) in excess of USD10 million to enable it to con
tinue to ship product. The realistic assessment must be that, at some point in this period, these requirements will become too commercially onerous and shipments will stop. The irony, if such were to occur, is that Comptroller\rquote 
s alleged concern to safeguard foreign exchange will result in none being earned at all: para 3 Written Submissions 4 February 2008
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
\par 3.4\tab }{\b\i\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 (b)\tab The Respondents and Interested Parties - Comptroller of Customs, GM Customs Service, Minister of Finance and Attorney-General
\par }{\lang2057\langfe1033\langnp2057\insrsid12150173 
\par }{\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 The Comptroller of Customs and GM Customs Services, with which submissions the Minister of Finance and Attorney-General concurred saw three alternatives open:
\par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \hich\af0\dbch\af0\loch\f0 1)\tab}}\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\adjustright\rin0\lin720\itap0\pararsid12150173 {
\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 Continuation of the present Order until hearing, of the $US4-5/per case being supplemented by a bond being the difference between that figure and $US10/per case for each shipment of }{
\i\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 Fiji Water}{\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 ;}{\lang2057\langfe1033\langnp2057\insrsid12150173 
\par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \hich\af0\dbch\af0\loch\f0 2)\tab}}\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\adjustright\rin0\lin720\itap0\pararsid12150173 {
\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 A new Order requiring Natural Waters of Viti to invoice all outgoing shipments with a \lquote Without Prejudice\rquote  value of $US10/case;}{\lang2057\langfe1033\langnp2057\insrsid12150173 

\par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \hich\af0\dbch\af0\loch\f0 3)\tab}}\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\adjustright\rin0\lin720\itap0\pararsid12150173 {
\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 A new Order allowing Natural Waters of Viti to export }{\i\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 Fiji Water }{
\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 at the figure (to date $US4-5/case) it sets upon each case.
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
\par 3.5\tab The submission summed up:
\par 
\par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
Alternative (ii) is the favorite of the Respondent, [obviating] the need for security, and is considerably more than \lquote superficially attractive\rquote  as the Applicant asserts, as will be shown. The attempted refutation of this notion \'85
 [by] the Applicant\rquote s submission}{\cs16\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12150173 
\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid12150173 \chftn }{\insrsid12150173  {\*\xmlopen\xmlns1{\factoidname place}}Para{\*\xmlclose} 32, Submission of {\*\xmlopen\xmlns1{\factoidname date}{\xmlattr\xmlattrns0
{\xmlattrname Month}{\xmlattrvalue 2}}{\xmlattr\xmlattrns0{\xmlattrname Day}{\xmlattrvalue 4}}{\xmlattr\xmlattrns0{\xmlattrname Year}{\xmlattrvalue 2008}}}4 February 2008{\*\xmlclose}.}}}{\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
 is exceptionally fragile \'85
\par 
\par Alternative (i) is in the Respondent\rquote s view the second preferred option. The ability of the Applicant to provide security seems to be established, but subject to an important reservation as to the evidence of Carol Watkins to be cited presently.

\par 
\par To follow alternative (iii) \'85 is \'85 to suspend the operation of a vital provision enacted in the public interest and not in the interest of NWVL, of which the comptroller is guardian \'85 
\par 
\par The harm to the foreign reserves which following of the third alternative will cause is very firmly established \'85
, notwithstanding the vigorous and consistent complaint of the Applicant that no harm [will arise from alternative (iii)]: Submission 7 February 2008, p. 4
\par 
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 3.6\tab 
Submissions were presented vigorously on a number of issues. The parties contested whether on
e or other was responsible for delay in the hearing of the substantive application. They contested the financial position of Natural Waters of Viti and the information conveyed in the Affidavits from Ms Watkins for Natural Waters of Viti. Ms Watkins
\rquote  reply to Mr Tikolevu dealt with a number of matters, indicating agreement with some matters in his Affidavit and contesting or correcting others as to Natural Waters of Viti\rquote 
s interests. They contested whether or not Natural Waters of Viti was in a position to 
lodge a further bond with the Court or not, so as to continue effectively the orders of 21 January 2008. They contested matters going to foreign reserves, the GNP and documentation from the Reserve Bank and associated matters. There was a contest as to th
e question of Customs and documentation \endash  both as to the follow up with US authorities by the Comptroller of Customs vis-\'e0
-vis documentation provided by Natural Waters of Viti, and as to tax and customs implications if Natural Waters of Viti were to ship consignments with invoices representing, \lquote without prejudice\rquote 
, the case value or price of $US10 rather than the value or price which has been stated for the past 10 years or so, namely $US4-5/per case. Each party\rquote s position on this aspect was challenged as sp
eculative by the other. The issue of VAT to be reimbursed to Natural Waters of Viti was also a live issue, with the Respondents\rquote 
 position being that $1ml had already been reimbursed by cheque not yet received by Natural Waters of Viti and an assurance that
 the remainder outstanding was scheduled to be reimbursed to Natural Waters of Viti with the next month (as it was understood) or at least short period.
\par  
\par 3.7\tab A shipping schedule was attached to the third Affidavit of Carol Watkins (Annexure \lquote CW 23\rquote 
). A revised shipping schedule was produced to the Court, indicating various shipments from 23 January 2008 through to 18 February 2008. Consistent with the Orders of 21 January 2008, a number of these shipment had sailed and as at 1 February of the $US5m
l
 bond lodged with the Court, there was a balance of $US1,200,000 approx. In the course of the hearing a shipment or part shipment was noted as having been unable to sail in consequence of the cyclone which arrived in Fiji on or about 28 January 2008. The 
parties cooperated to ensure that an alternative shipment was able to sail consistent with the Orders.
\par 
\par 3.8\tab The material presented and submissions made have been useful both for the purposes of this interim application and for the hearing on the substantive
 application. On all that has been said and provided in written material to the Court, it appears to be in the interests of both parties and in the public interest for }{\i\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 Fiji Water }{
\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 to be exported. 
\par 
\par }{\b\ul\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 4.\tab Determination}{\b\ul\lang2057\langfe1033\langnp2057\insrsid12150173 
\par }{\b\ul\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
\par }{\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 I have thoroughly canvassed in my previou
s judgment wherein the interim Order was made the basis upon which a stay and interlocutory relief may be granted and the matters to which the Court is obliged to direct itself in making a determination as to whether or not to grant the relief sought. I h
ave considered those principles afresh and applied them in this new application. It would be otiose to replicate those matters here, save as to say that I have taken them into full action in this determination. 
\par }\pard \ql \fi720\li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 4.1\tab Upon that basis, I have concluded it is 
consistent with principle as outlined in that earlier judgment to continue the stay and to allow Natural Waters of Viti to continue exporting through to the time of the final determination on the substantive application.
\par 
\par 4.2\tab The question then is, however, how to enable this to occur consistent with the principles I am obliged to follow and apply in granting the necessary relief.
\par 
\par 4.3\tab The basic positions of the parties are clear. Natural Waters of Viti says it is unable to lodge more bond with the Court. It says that its undertaking as to damages will suffice. The Comptroller of Customs and GM Customs Service say that \lquote 
something\rquote  is needed to enable section 25 of the Exchange Control Act) to be complied with \endash  that is, the Comptroller must be able to establish for himself a \lquote satisfaction\rquote 
 consistent with his statutory obligation. This matter was considered by me to be important in my original judgment. In my opinion, it remains important. 
\par 
\par 4.4\tab Particularly taking into account the balance of convenience I am therefore obliged to find a practical solution which:
\par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
\par {\listtext\pard\plain\f3\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \loch\af3\dbch\af0\hich\f3 \'b7\tab}}\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls9\adjustright\rin0\lin720\itap0\pararsid12150173 {
\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 Will enable Natural Waters of Viti to export }{\i\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 Fiji Water }{\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
for the forthcoming period;
\par {\listtext\pard\plain\f3\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \loch\af3\dbch\af0\hich\f3 \'b7\tab}Will enable the Comptroller of Customs to comply with his statutory responsibility under the Exchange Control Act.;
\par {\listtext\pard\plain\f3\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \loch\af3\dbch\af0\hich\f3 \'b7\tab}Will not place Natural Waters of Viti in a position which could cause complexities in the United States vis-\'e0
-vis its documentation and the implications of changing its invoiced amount by doubling it; 
\par {\listtext\pard\plain\f3\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \loch\af3\dbch\af0\hich\f3 \'b7\tab}Will obviate the need for Natural Waters of Vit
i to deplete its funds by having funds held by the Court which could be detrimental to its financial liquidity;
\par {\listtext\pard\plain\f3\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \loch\af3\dbch\af0\hich\f3 \'b7\tab}Will enable the Comptroller of Customs and GM Customs Service to fulfill their responsibilities as public office holders. 
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
\par 4.5\tab I accept that both parties\rquote  positions on the tax and customs aspect vis-\'e0-vis the US were speculative. At the same time, I do take into account that a sudden rise in the invoiced value or price per case of }{
\i\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 Fiji Water }{\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 may cause administrative difficulties at US Customs a
nd may have tax or customs, etc implications which unnecessarily interfere with the smooth export of }{\i\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 Fiji Water}{\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 . 
\par 
\par 4.6\tab I also accept that allowing the shipping of }{\i\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 Fiji Water }{\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
at the aforeaccustomed value or price of $US4-5/case does not enable the Comptroller of Customs in all the circumstances to be satisfied as he is statutorily required to be. Hence, the preferred position of Natural Waters of Viti, nor the preferred positi
on of the Comptroller of Customs and GM Customs Service is appropriate.
\par 
\par 4.7\tab As to the delay (which as noted was said by the parties to have arisen by reason of the other\rquote s conduct or at least was not their doing or entirely their doing), even if the Comptr
oller of Customs and GM Customs Service were responsible for the delay in hearing the substantive application, this does not obviate the need for compliance by the Comptroller of Customs with section 25 of the Exchange Control Act. 
\par 
\par 4.8\tab Natural Waters of Viti\rquote 
s position is that it is unable to lodge further bond monies with the Court, citing amongst other matters that holding substantial assets does not mean that monies are available to lie in Court so that they are unable to be utilised in an ongoing mann
er as required from a commercial point of view. Natural Waters of Viti does hold substantial assets including a 99 year lease over land situate in Fiji and vehicles being Mann trucks, and other assets (including stock).
\par 
\par 4.9\tab The practical solution, taking into account the commercial realities facing Natural Waters of Viti and the statutory and public interest lying in the responsibilities of the Comptroller of Customs and GM Customs Service is as follows. 
\par 
\par 4.10\tab The stay should continue, as stated, until the final determination of the substantive matter. Export of }{\i\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 Fiji Waters }{
\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 should continue in accordance with the shipping schedule (taking into account that this schedule may change in consequence of ships arriving or not arriving, or arriving at different da
tes from those set out on the schedule, or being able to take larger or smaller consignments). To satisfy the Comptroller of Customs and GM Customs Service concerns as to their statutory responsibility:
\par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
\par {\listtext\pard\plain\f3\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \loch\af3\dbch\af0\hich\f3 \'b7\tab}}\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls10\adjustright\rin0\lin720\itap0\pararsid12150173 {
\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 The current bond of $US5mil. is to remain with the Court.
\par {\listtext\pard\plain\f3\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \loch\af3\dbch\af0\hich\f3 \'b7\tab}
Natural Waters of Viti is to lodge with the Registrar of Land Titles a charge over the leased land held by Natural Waters of Viti under a 99 ye
ar lease being Title CL no. 12700 Nasoro (Part of)(Formerly RR69)Lot 1 SO3401, being an area of some 0768 hectares.
\par {\listtext\pard\plain\f3\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \loch\af3\dbch\af0\hich\f3 \'b7\tab}That charge is to be made in favour of the Comptroller of Customs.
\par {\listtext\pard\plain\f3\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \loch\af3\dbch\af0\hich\f3 \'b7\tab}With each shipment of }{\i\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 Fiji Water }{
\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 or batch of shipments, Natural Water
s of Viti should lodge with the Court a schedule indicating the invoiced value of the consignment at $US4-5/case and the difference between that value and the figure of $10/per case.
\par {\listtext\pard\plain\f3\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \loch\af3\dbch\af0\hich\f3 \'b7\tab}The schedule will operate as a \lquote control\rquote  against the charge so that the
 charge is determined and accepted by the parties as never exceeding the total of the difference between the $US4-5/case and $10/per case value, consistent with each shipload or consignment exported from Fiji.
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
\par 4.11\tab Should there by any delay necessitated b
y administrative requirements in lodging the charge with the Registrar of Land Titles, then Natural Waters of Viti will lodge with the Court a bond in the amount of $1ml being the amount reimbursed as VAT, that bond to be lodged when the $1ml is received 
by Natural Waters of Viti.
\par 
\par }{\b\ul\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 Orders
\par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12150173 {\b\ul\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \hich\af0\dbch\af0\loch\f0 1.\tab}}\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\adjustright\rin0\lin720\itap0\pararsid12150173 {
\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 The stay granted on 21 January 2008 and continued on 1 February 2008 is to continue until the final determination of the substantive action.
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \hich\af0\dbch\af0\loch\f0 2.\tab}The bond lodged by the Applicant with the High Court in the amount of $US5ml to remain with the Court.
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \hich\af0\dbch\af0\loch\f0 3.\tab}The Applicant to:}{\lang2057\langfe1033\langnp2057\insrsid12150173 
\par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \hich\af0\dbch\af0\loch\f0 a.\tab}}\pard \ql \li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\ilvl1\adjustright\rin0\lin1440\itap0\pararsid12150173 {
\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 lodge with the Registrar of Land Titles a charge over the leased land held by it under a 99 year lease being Title CL No. 12700 Nasora (Part of)(Formerly RR69)Lot 1 SO34
01, being an area of some 0768 hectares;
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \hich\af0\dbch\af0\loch\f0 b.\tab}
commence on 8 February 2008 or as soon thereafter as practicable and in any event before close of business 12 February 2008 the requisite steps for lodging the charge;
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \hich\af0\dbch\af0\loch\f0 c.\tab}make the charge in favour of the Court;
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \hich\af0\dbch\af0\loch\f0 d.\tab}lodge a copy of the charge with the Court;
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \hich\af0\dbch\af0\loch\f0 e.\tab}lodge with the Court, with each shipment of }{\i\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 Fiji Water }{
\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 or batch of shipments, a schedule indicating the invoiced value of the consignment at $US4-5/case and the difference between that value and the figure of $10/per case.}{
\lang2057\langfe1033\langnp2057\insrsid12150173 
\par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \hich\af0\dbch\af0\loch\f0 4.\tab}}\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\adjustright\rin0\lin720\itap0\pararsid12150173 {
\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 The schedule held by the Court, including each schedule lodged by the Applicant, will operate as a \lquote control\rquote 
 against the charge lodged with the Registrar of Land Titles so that the charge is determined and accepted by the parties as neve
r exceeding the total of the difference between the $US4-5/case and $10/per case value, consistent with each shipload or consignment exported from Fiji.}{\lang2057\langfe1033\langnp2057\insrsid12150173 
\par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \hich\af0\dbch\af0\loch\f0 5.\tab}}\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\adjustright\rin0\lin720\itap0\pararsid12150173 {
\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 The charge to remain until the final determination of the substantive application.}{\lang2057\langfe1033\langnp2057\insrsid12150173 
\par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \hich\af0\dbch\af0\loch\f0 6.\tab}}\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\adjustright\rin0\lin720\itap0\pararsid12150173 {
\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 In the event that the lodging of the charge cannot be effected to enable the next scheduled shipment of }{\i\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 Fiji Water }{
\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 to be exported at the invoice value of $10/case, the Applicant to lodge with the Court the amount of $US1ml being the $1ml VAT reimbursed by the Respondents.}{
\lang2057\langfe1033\langnp2057\insrsid12150173 
\par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \hich\af0\dbch\af0\loch\f0 7.\tab}}\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\adjustright\rin0\lin720\itap0\pararsid12150173 {
\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 The Applicant be permitted to export }{\i\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 Fiji Water }{\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
at the value/price of $US4-5/case in accordance with these orders until the determination of the substantive application.}{\lang2057\langfe1033\langnp2057\insrsid12150173 
\par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \hich\af0\dbch\af0\loch\f0 8.\tab}}\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\adjustright\rin0\lin720\itap0\pararsid12150173 {
\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 Liberty to apply.}{\lang2057\langfe1033\langnp2057\insrsid12150173 
\par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12150173 {\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 \hich\af0\dbch\af0\loch\f0 9.\tab}}\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\adjustright\rin0\lin720\itap0\pararsid12150173 {
\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 Costs in the cause.
\par }\pard \qc \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12150173 {\b\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 
\par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12150173 {\b\lang2057\langfe1033\langnp2057\insrsid12150173\charrsid4273210 Jocelynne A. Scutt
\par Judge
\par 8 February 2008
\par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\insrsid11087364 
\par }}