[2019] NZCAA 2 (26 February 2019) [pdf, 275 KB]
...declarations used by the customs broker, Customs has sought recovery of the unpaid GST and duty from them. Those elements are not controversial, however some of the circumstances are contentious: [6.1] Customs say the appellants failed to take adequate care, and criticises them for not making their own inquiries, and for that reason say they should bear some of the responsibility. [6.2] Customs has an ongoing investigation, and was reluctant to provide evidence of the respective...