As this has the potential to turn very nasty, if it hasn't already, then, in my case, the broker must shoulder the blame. Ignorance (as in "I didnt' know about the requirements after a certain date") will certainly not be a defendable arguement.
Then again, if one was to go to the dotars web site and check what cars are actually importable (which is what I did), it makes absolutely no mention of a difference between the model years when discussing M35's so is the government actually at fault???
An interesting conundrum is it not?
Let the battle be joined!
Muz