A man fined for attempting to take the equivalent of $136,000 cash out of New Zealand is challenging his conviction and questioning when money is deemed to have left the country under the law.
59-year-old Aucklander Xiaosheng Yu was convicted and fined $800 last year for trying to take 700,000 Chinese Yuan out of New Zealand without declaring it.
Customs seized the cash, in what was the first time a currency-detecting dog had sniffed out money.
It was discovered wrapped in newspaper in three different bags when Yu was about to board a flight to Hong Kong.
Yu, according to Customs, said he had brought the money to New Zealand over a number of occasions and that it was his legal income in China.
Travellers must declare to Customs if they are carrying cash of more than $10,000 (or the equivalent). Those who don't can commit an offence under anti-money laundering laws.
Yu, who had sought discharge without conviction, lost an appeal to the High Court in March.
However, he was granted leave this month to take the case to the Court of Appeal.
One of the questions the appellate court will consider is what point is accompanied cash "moved out of New Zealand" under the relevant section of anti-money laundering laws.
They will also consider whether it is possible to have an attempt to commit an offence under that law.