Comptroller of Customs v Martin Square Motors Ltd - [1993] 3 NZLR 289

Tort — Negligence — Duty of care — Importation of unassembled motor vehicles — Importer sought advice and information from Customs Department on the complex applicable tariff regime so as to obtain a preferential tariff — Importer not advised by Customs of a beneficial regulation until too late — Regulation repealed — Loss of reasonable opportunity to enjoy financial benefit — Whether Customs owed a duty of care to provide importer with complete and accurate advice — Whether Customs breached such duty of care — Whether Customs' negligence causative of loss — Whether importer contributorily negligent — Customs Act 1966, s 121 - Customs Regulations 1968, reg 76.

Revenue — Customs — Preferential tariff — Importation of unassembled motor vehicles — Importer relied on Customs Department to provide full and accurate advice on the complex applicable tariff regime — Importer not advised of beneficial regulation until too late — Regulation repealed before importer able to benefit — Whether Customs owed importer a duty of care to advise of the existence of the regulation — Customs Act 1966, s 121 - Customs Regulations 1968, reg 76.