If a party is not satisfied with a decision made by the commissioners exercising their powers under the Regulations, the proper remedy is to follow the statutory procedures available. The commissioners had behaved unsympathetically, but the procedure was clear. The particular questions raised need a specialist tribunal well used to the issues arising rather than … Continue reading Regina v Commissioners of Customs and Excise, Ex Parte Bosworth Beverages Ltd: QBD 24 Apr 2000