30 Oct 2023
KERRY LOGISTICS (OCEANIA) LTD v VIENNA GROUP LTD (IN LIQUIDATION) [2023] NZCA 536 [30 October 2023]
- Citation
- [2023] NZCA 536
- Court
- Court of Appeal
The Court held the last relevant act or omission for s 11 purposes was the issuance of the Customs Assessment Notice on 5 June 2015 which created the debt; the primary six-year limitation period therefore expired on 5 June 2021 and Vienna's claim filed 30 June 2021 is time-barred, entitling Kerry to summary judgment; alternatively Kerry's liability was excluded by clear contractual clause 13.2(c).