[2019] NZCAA 1 (18 January 2019) [pdf, 216 KB]
...appellant would not sell the vehicle if released without forfeiture. [7.7] The appellant is under financial pressure, due to the competitive nature of its business, the high costs involved, and the onerous regulatory requirements. [7.8] Any lack of care was due to naivety, and an understanding that a third party would ensure the risk was managed. The risk was unforeseen, and a rare situation. Customs’ Position [8] Customs say the records showing the discrepancies in the odo...