British American Tobacco Corp. In 2012 British American Tobacco, along with Philip Morris and Imperial Tobacco, sued the Australian Commonwealth government. At the High Court, they argued that the Commonwealth's plain packaging legislation was unconstitutional because it usurped the companies' intellectual property rights and good will on other than just terms. However, the challenge was unsuccessful. In November 2014, Her Majesty's Revenue and Customs (HMRC) fined BAT £650,000 after it determined that the company glutted the Belgian market with tobacco products with the likelihood these products would illegally find themselves back into the UK, with UK excise taxes not paid. The event highlighted
Homeguard Products (New Zealand) Ltd v Kiwi Packaging Ltd Homeguard Products (New Zealand) Ltd v Kiwi Packaging Ltd Homeguard Products (New Zealand) Ltd v Kiwi Packaging Ltd [1981] 2 NZLR 322 is often cited regarding the banking of cheques tendered as full settlement of disputed accounts. Kiwi Packaging supplied Homeguard with packaging materials. For unexplained reasons, a dispute arose between the parties just what the final balance owing was. This was not helped by Kiwi packaging giving different amounts as the final balance, ranging from $901.84 to $1,187.60. Homeguard thought the balance was even less than these amounts, with their calculation being for $765.97, and as a consequence, sent