EMI (New Zealand) Ltd v Wm Holyman & Sons Pty Ltd and Another - [1976] 2 NZLR 566

Carriage of goods — Carriers — Private carriers and forwarding agents — Whether customs agent a carrier or forwarding agent question of fact — Liability for loss — Onus of proof on forwarding agent to show that he has taken reasonable precautions — Mercantile Law Act 1908, s 13.