swarb.co.uk - law index
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Customs and Excise - From: 2003 To: 2003
This page lists 90 cases, and was prepared on 02 April 2018.
Philip Morris International Inc and Others v Commission of the European Communities Times, 27 January 2003; T-377/00; [2003] EUECJ T-377/00
15 Jan 2003
ECFI
European, Customs and Excise
The applicant sought an order to annul a decision of the Commission to issue legal proceedings against it, involving allegations that the smuggling of cigarettes had led to a loss of customs duty. Held: It is settled law that only measures by Community institutions having an effect on an individual were challengeable by that individual in this way. The decision to issue proceedings did affect the applicant's legal position, but was not itself determinative of them.
EC Treaty Art 230
[ Bailii ]
Hill v Customs and Excise [2003] UKVAT-Excise E00381
20 Jan 2003
Excs
Customs and Excise
[ Bailii ]
Vtech Electronics (UK) Plc v The Commissioners of Customs and Excise [2003] EWHC 59 (Ch); [2003] EuLR 118
29 Jan 2003
ChD
Mr Justice Lawrence Collins
Customs and Excise, European
1 Citers
[ Bailii ]
Commissioners of Customs and Excise v Alzitrans SL Times, 10 February 2003; [2003] EWHC 75 (Ch)
29 Jan 2003
ChD
VAT, Customs and Excise
The Commissioners had seized a lorry which had been carrying goods on which duty had not been paid. The respondent asked them to review their decision under section 14. They failed to give their determination and under section 15, were deemed to have upheld their decision. The respondent then appealed to the tribunal, but the commissioners relied upon different grounds at the tribunal. Held: The commissioners were not to be deemed to have upheld their initial decision on the same grounds, and were not prevented from presenting additional or different grounds. However, once requested for the grounds of the deemed decision, they were under a duty then to give their reasons. This was necessary to allow the respondent to consider whether to appeal. The decision to seize was disproportionate, but the tribunal had acted beyond its powers in ordering restoration. Case remitted.
The issue was whether the Commissioners were correct to revoke the BTI. Commissioners commonly adopted new legal arguments in the course of an appeal to the Tribunal. Accordingly, the Tribunal said, "we do not consider that the revocation decision is invalid because the Commissioners put forward different reasons, in the light of the annulment of the Regulation for the classification being wrong, as they had always contended"
Finance Act 1994 14 15
1 Citers
Ellington v Customs and Excise [2003] UKVAT-Excise E00382
31 Jan 2003
Excs
Customs and Excise
[ Bailii ]
Rainbow v Customs and Excise [2003] UKVAT-Excise E00383
4 Feb 2003
Excs
Customs and Excise
[ Bailii ]
Regina (Mudie and Another) v Dover Magistrates' Court and Another Times, 07 February 2003; [2003] EWCA Civ 237
4 Feb 2003
CA
Phillips of Worth Matravers, MR, Brooke, Laws LJJ
Customs and Excise, Magistrates, Legal Aid, Human Rights
The applicants wished to challenge the confiscation of their goods by the Commissioners of Customs and Excise on their return to Dover. They appealed the refusal of Legal Aid. Held: The Convention guaranteed the right to legal assistance for someone charged with a criminal offence and who could not afford representation, but these condemnation proceedings were civil not criminal. The claimants argued that a finding against them involved a finding of reprehensible behaviour (Engel), but this mistook the court's function which was to decide whether the goods were liable to seizure.
Access to Justice Act 1999 12(2) - Customs and Excise Management Act 1979 Sch 3 para 6 - European Convention on Human Rights 6
1 Cites
1 Citers
[ Bailii ]
Frazer v Customs and Excise [2003] UKVAT-Excise E00392
13 Feb 2003
Excs
Customs and Excise
[ Bailii ]
Customs and Excise v Atkinson [2003] EWHC 421 (Admin)
14 Feb 2003
Admn
Customs and Excise
[ Bailii ]
Morton v Customs and Excise [2003] UKVAT-Excise E00385
17 Feb 2003
Excs
Customs and Excise
[ Bailii ]
Mitchell v Customs and Excise [2003] UKVAT-Excise E00384
17 Feb 2003
Excs
Customs and Excise
[ Bailii ]
Kett v Customs and Excise [2003] UKVAT-Excise E00386
19 Feb 2003
Excs
Customs and Excise
[ Bailii ]
Tanner v Customs and Excise [2003] UKVAT-Excise E00388
20 Feb 2003
Excs
Customs and Excise
EXCISE DUTY - Appeal heard in the absence of the Appellant under VAT Tribunals Rules, Rule 26(2) - Appeal under s.16 FA 1994 against a review decision not to offer seized excise goods for restoration - imported excise goods allegedly concealed in a manner appearing to be intended to deceive an officer; s.49(1)(f) CEMA - R on the application of Hoverspeed and Others v CCE considered - held that the Appellant had not shown that either the decision not to offer the goods for restoration or the review decision was unreasonable - appeal dismissed
[ Bailii ]
Dickinson v Customs and Excise [2003] UKVAT-Excise E00387
20 Feb 2003
Excs
Customs and Excise
Appeal under s.16 FA 1994 - Stopping vehicle and seizing it and tobacco - Whether stopping lawful - Whether seizure lawful - Hoverspeed (Administrative Court) - Whether adjournment should be granted - Intimidatory behaviour - Full compensation
1 Citers
[ Bailii ]
Gascoyne v Commissioners of Customs and Excise Times, 28 March 2003; Gazette, 24 April 2003; [2003] Ch 292
21 Feb 2003
ChD
Neuberger J
Customs and Excise, Human Rights
The applicant challenged the respondent's policy on restoration of vehicles confiscated on being found to be used for commercial smuggling. Vehicles would only be returned exceptionally. The applicant had written to the respondents who considered and refused his request for restoration. He then requested a review under the Finance Act, and appealed the redecision against him to the VAT and Duties Tribunal. Held: The original letter was out of time as a notice of claim which would have required proceedings to be taken for condemnation. Even so, there was no particular time limit for the respondents to begin condemnation proceedings, and therefore the standard six months' limit applied to applications in the Magistrates Court. It was not an abuse for the respondents to utilise the alternate procedure through the High Court which had no such time limit. The policy of not restoring vehicles used for commercial smuggling had been considered obiter in Lindsay, and found not unlawful. The tribunal's decision to treat the hearing as a review of the respondent's decision was a sufficient remedy.
Customs and Excise Management Act 1979 3 139 1141 - Finance Act 1979 15 - European Convention on Human Rights - Excise Duties (Personal Reliefs) Order 1992
1 Cites
1 Citers
Commissioners of Customs and Excise v Newbury [2003] EWHC 702 (Admin); Times, 18 April 2003; Gazette, 12 June 2003
3 Mar 2003
Admn
Hale LJ, Moses J
Customs and Excise, European
The commissioner appealed a finding that a car and other goods they had forfeited should be returned. The owner said that matters had been imported for personal use under the directive. Held: The directive had direct effect and precedence over English Law. The appellant had to behave in a proportionate manner (Louloudakis). The tribunal had a discretion as to forfeiture according to the circumstances, and must bear in mind the need for the response to be proportionate.
Customs and Excise Management Act 1979 49(1) - EEC Council Directive 92/12 of 25 February 1992, on excise duties 8
1 Cites
1 Citers
[ Bailii ]
Ledbury v Customs and Excise [2003] UKVAT-Excise E00391
13 Mar 2003
Excs
Customs and Excise
[ Bailii ]
Amin v Customs and Excise [2003] UKVAT-Excise E00393
14 Mar 2003
Excs
Customs and Excise
[ Bailii ]
Morton v Customs and Excise [2003] UKVAT-Excise E00394
19 Mar 2003
Excs
Customs and Excise
[ Bailii ]
Cross v Customs and Excise [2003] UKVAT-Excise E00396
27 Mar 2003
Excs
Customs and Excise
[ Bailii ]
Taylor v Customs and Excise [2003] UKVAT-Excise E00400
4 Apr 2003
Excs
Customs and Excise
[ Bailii ]
Mendip Plywood Ltd v Customs and Excise [2003] UKVAT-Customs C00175
9 Apr 2003
Cust
Customs and Excise
[ Bailii ]
Ludgate and Another v Customs and Excise [2003] UKVAT-Excise E00403
11 Apr 2003
Excs
Customs and Excise
Excs RESTORATION - Refusal - Review decision - Import of tobacco by non-smoker as gift to father-in-law, who looks after Appellant's children and helped building patio - Whether gift in consideration of money or money's worth - No - Whether review decision reasonable - Appeal allowed - Further review ordered
RESTORATION - Import of excise goods in excess of schedule to Personal Reliefs Order - Burden of proof on Commissioners to shew import for commercial purpose - Whether burden of proof played part in decision on review
[ Bailii ]
Gora and others v Commissioners of Customs and Excise and others; CA 11-Apr-2003 - [2003] EWCA Civ 525; Times, 23 April 2003; [2004] QB 93
Hutchinson v Customs and Excise [2003] UKVAT-Customs C00175_2
11 Apr 2003
Cust
Customs and Excise
Cust Classification of garments - Whether pyjamas or T-shirts and trousers - Objective characteristics are those of pyjamas - Unsuitable for general wear - Not obviously for men or for women - Held women's or girls' pyjamas - Appeal allowed
[ Bailii ]
Roxborough v Customs and Excise [2003] UKVAT-Excise E00402
11 Apr 2003
Excs
Customs and Excise
Excs CIVIL PENALTY - Section 9 FA 1994 - Rebated fuel in vehicle - Whether reasonable excuse - Appeal dismissed - Duty assessment - Appeal dismissed
Finance Act 2004 9
[ Bailii ]
Whatnell v Customs and Excise [2003] UKVAT-Excise E00410
15 Apr 2003
Excs
Customs and Excise
[ Bailii ]
Dumphy v Customs and Excise [2003] UKVAT-Excise E00404
22 Apr 2003
Excs
Customs and Excise
[ Bailii ]
Hambleton v Customs and Excise [2003] UKVAT-Excise E00409
6 May 2003
Excs
Customs and Excise
[ Bailii ]
Pratt v Customs and Excise [2003] UKVAT-Excise E00408
6 May 2003
Excs
Customs and Excise
[ Bailii ]
Delany v Customs and Excise [2003] UKVAT-Excise E00412
12 May 2003
Excs
Customs and Excise
[ Bailii ]
Wood v Customs and Excise [2003] UKVAT-Excise E00416
12 May 2003
Excs
Customs and Excise
Excs EXCISE DUTY - importation of tobacco products in excess of MILS - whether for appellant's use and held for commercial purposes - appellant's failure to stay for interview - held Customs decision not to restore goods unreasonable - appeal allowed
[ Bailii ]
Weston v Customs and Excise [2003] UKVAT-Excise E00413
15 May 2003
Excs
Customs and Excise
[ Bailii ]
Williams v Customs and Excise [2003] UKVAT-Excise E00418
16 May 2003
Excs
Customs and Excise
[ Bailii ]
Vognmandsforretning A/S v Customs and Excise [2003] UKVAT-Excise E00417
16 May 2003
Excs
Customs and Excise
[ Bailii ]
Helme v Customs and Excise [2003] UKVAT-Excise E00419
16 May 2003
Excs
Customs and Excise
[ Bailii ]
Hibbert v Customs and Excise [2003] UKVAT-Excise E00420
19 May 2003
Excs
Customs and Excise
[ Bailii ]
Elements Specialties v Custome and Excise [2003] UKVAT-Customs C00177
19 May 2003
Cust
Customs and Excise
[ Bailii ]
Golobiewska v Customs and Excise [2003] UKVAT-Excise E00421
20 May 2003
Excs
Customs and Excise
[ Bailii ]
Budd v Customs and Excise [2003] UKVAT-Excise E00422
23 May 2003
Excs
Customs and Excise
[ Bailii ]
Wojnicki v Customs and Excise [2003] UKVAT-Excise E00405
28 May 2003
Excs
Customs and Excise
[ Bailii ]
Turner v Customs and Excise [2003] UKVAT-Excise E00424
4 Jun 2003
Excs
Customs and Excise
[ Bailii ]
Connolly v Customs and Excise [2003] UKVAT-Excise E00443
6 Jun 2003
Excs
Customs and Excise
[ Bailii ]
Wilkinson v Customs and Excise [2003] UKVAT-Excise E00425
6 Jun 2003
Excs
Customs and Excise
[ Bailii ]
Kinley and Another v Customs and Excise [2003] UKVAT-Excise E00426
9 Jun 2003
Excs
Customs and Excise
EXCISE DUTY - non-restoration of excise goods and car said to belong to first appellant - finding that when seized car did not belong to first appellant - first appellant thus had no right to appeal against non-restoration - Customs not satisfied that excise goods not being imported for commercial purpose - Customs' decision held to be reasonable- appeal dismissed
[ Bailii ]
Bowkett v Customs and Excise [2003] UKVAT-Excise E00429
12 Jun 2003
Excs
Customs and Excise
[ Bailii ]
Clyde Coin Ltd v Customs and Excise [2003] UKVAT-Excise E00427
12 Jun 2003
Excs
Customs and Excise
Excs Amusement Machine Licence Duty; Betting and Gaming Duties Act 1981 Schedule 4A paragraphs 2 and 4; calculation of duty; erroneous calculation; validity of assessments; whether made to best judgement.
Betting and Gaming Duties Act 1981
[ Bailii ]
Indus Food Ltd v Customs and Excise [2003] UKVAT-Customs C00178
12 Jun 2003
Cust
Customs and Excise
[ Bailii ]
Keenan v Customs and Excise [2003] UKVAT-Excise E00428
12 Jun 2003
Excs
Customs and Excise
[ Bailii ]
Anderson v Customs and Excise [2003] UKVAT-Excise E00442
16 Jun 2003
Excs
Customs and Excise
[ Bailii ]
Optoplast Manufacturing Company Ltd v Customs and Excise [2003] UKVAT-Customs C00179
20 Jun 2003
Cust
Customs and Excise
[ Bailii ]
Ramsden v Customs and Excise [2003] UKVAT-Excise E00437
25 Jun 2003
Excs
Customs and Excise
[ Bailii ]
Mcdonald v Customs and Excise [2003] UKVAT-Excise E00431
25 Jun 2003
Excs
Customs and Excise
[ Bailii ]
Pratt v Customs and Excise [2003] UKVAT-Excise E00444
25 Jun 2003
Excs
Customs and Excise
[ Bailii ]
Greenalls Management Ltd v Commissioners of Customs and Excise [2003] EWCA Civ 896; Times, 02 July 2003; Gazette, 28 August 2003; [2003] 1 WLR 2609
26 Jun 2003
CA
Lord Justice Schiemann, Lord Justice Carnwath, And Sir Christopher Staughton
Customs and Excise
The appellant operated an approved storage facility, holding alcoholic drinks. Drinks were to be exported, and were released on that basis. They were later diverted and sold within the UK market, evading the appropriate duty. The company appealed a finding that it had itself to pay the duty. Held: Chargeability is a matter of domestic law. The basic principle of English law is that a person is not to be subject to a tax other than by clear words. The company was innocent of any involvement in misdoing, and no words fixed it with payment. The commissioners allowed the goods to be moved without the appropriate guarantee having been obtained. The company should not suffer for their fault.
Customs and Excise Management Act 1979 92 - Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001 3 7
1 Cites
1 Citers
[ Bailii ]
Spooks v Customs and Excise [2003] UKVAT-Excise E00439
4 Jul 2003
Excs
Customs and Excise
[ Bailii ]
Cully v Customs and Excise [2003] UKVAT-Excise E00440
11 Jul 2003
Excs
Customs and Excise
[ Bailii ]
Batchelar v Customs and Excise [2003] UKVAT-Excise E00433
11 Jul 2003
Excs
Customs and Excise
[ Bailii ]
Regina v Czyzewski; Regina v Bryan; Regina v Mitchell; Regina v Diafi; Regina v Ward; CACD 16-Jul-2003 - Times, 25 July 2003; [2004] 1 Cr App R (S) 49; [2003] EWCA Crim 2139; [2003] EWCA Crim 2305
Clinghan v Customs and Excise [2003] UKVAT-Excise E00451
17 Jul 2003
Excs
Customs and Excise
[ Bailii ]
Pitts v Customs and Excise [2003] UKVAT-Excise E00446
21 Jul 2003
Excs
Customs and Excise
Excs EXCISE DUTY - seizure of vehicle in which excessive goods were carried - vehicle belonging to importer's daughter - refusal to restore the vehicle - deemed upholding of decision - appeal conceded by Commissioners and remitted for further review - findings of fact
[ Bailii ]
Crilly v Customs and Excise [2003] UKVAT-Excise E00452
28 Jul 2003
Excs
Customs and Excise
[ Bailii ]
Dineen v Customs and Excise; Excs 31-Jul-2003 - [2003] UKVAT-Excise E00453
Stirling v Customs and Excise [2003] UKVAT-Excise E00466
4 Aug 2003
Excs
Customs and Excise
Excs EXCISE DUTY - commissioners refusal to restore appellant's car to her following its seizure for having been used by her partner and three passengers to transport excise goods in excess of MILS - whether refusal disproportionate interference with appellants' rights under ECHR - appeal allowed.
[ Bailii ]
Harding v Customs and Excise [2003] UKVAT-Excise E00467
4 Aug 2003
Excs
Customs and Excise
Excs Seizure of load of vodka and vehicle - haulier sole trader with one vehicle - restoration of the vehicle offered on payment of value of vehicle - what enquiries should Appellant have made - disproportionate under First Protocol of Human Rights Convention - Appeal allowed
[ Bailii ]
Manolis v Customs and Excise [2003] UKVAT-Excise E00477
14 Aug 2003
Excs
Customs and Excise
RESTORATION OF GOODS - reasonableness of decision not to restore - Finance Act 1994 s.16(4) - goods held for personal use - appeal allowed
[ Bailii ]
Buckley v Customs and Excise [2003] UKVAT-Excise E00479
14 Aug 2003
Excs
Customs and Excise
EXCISE DUTY - restoration of tractor unit used to import 5.9 million cigarettes from Eire on which UK excise duty had not been paid offered to haulier on terms - equal to value of unit - whether disproportionate - whether appellant negligent in completing CMR on basis of information supplied by storeman -appeal dismissed.
[ Bailii ]
More and others v Customs and Excise [2003] UKVAT-Excise E00478
14 Aug 2003
Excs
Customs and Excise
EXCISE DUTIES - Community travellers - cigarettes purchased in Belgium and brought to UK without payment of UK duty - goods and car used for journey seized - car restored on humanitarian grounds - restoration of excise goods refused - whether conclusion that goods held for commercial purpose reasonable - yes - appeal dismissed
[ Bailii ]
Fusion Foods Int Ltd v Customs and Excise [2003] UKVAT-Customs C00181
18 Aug 2003
Cust
Customs and Excise
[ Bailii ]
Cassidy and Another v Customs and Excise; Excs 22-Aug-2003 - [2003] UKVAT-Excise E00487
Chamberlin v Customs and Excise; Excs 27-Aug-2003 - [2003] UKVAT-Excise E00483
Lewis v Customs and Excise; Excs 28-Aug-2003 - [2003] UKVAT-Excise E00486
Ikea Holesale Ltd v &Nbsp; [2003] UKVAT-Customs C00180
8 Sep 2003
Cust
Customs and Excise
[ Bailii ]
Sony Computer Entertainment Europe v Commission T-243/01; [2003] EUECJ T-243/01
30 Sep 2003
ECFI
European, Customs and Excise
Europa Action for annulment - Common Customs Tariff - Tariff headings - Game console - Classification in the Combined Nomenclature.
1 Citers
[ Bailii ]
Commissioners of Customs and Excise v Dickinson [2003] EWHC 2358 (Ch); Times, 03 December 2003; Gazette, 22 January 2004; [2004] 1 WLR 1160; [2003] All ER (D) 315
15 Oct 2003
ChD
The Honourable Mr Justice Peter Smith
Customs and Excise
The applicant had returned to England with a quantity of goods which the Customs and Excise deemed were not for his personal use. His car was seized, but ordered to be restored by the VAT and Duties Tribunal. Held: There was now a two track process for recovery of goods seized; condemned goods might be recovered through the High Court or magistrates. Here the review officer had refused to review an earlier decision not to restore the goods. The tribunal had posed the wrong question. The complainant should be given an opportunuity for a review by a body exercising judicial disciplines. It is not open to the Tribunal to receive evidence as to private use unless he had served a notice challenging the forfeiture. His letter of complaint should be treated as such since no form of notice was laid down.
1 Cites
1 Citers
[ Bailii ]
Leapfrog Toys (Uk) Ltd v Customs and Excise [2003] UK C00182
12 Nov 2003
Cust
Customs and Excise
[ Bailii ]
Mac'Ants Abrasives Ltd v The Commissioners of Customs and Excise [2003] UKVAT-Customs C00183
12 Nov 2003
Cust
Customs and Excise
[ Bailii ]
Kyocera Electronics Europe GmbH v Hauptzollamt Krefeld C-152/01; [2003] EUECJ C-152/01
20 Nov 2003
ECJ
European, Customs and Excise
ECJ Common Customs Tariff - Customs value - Determination of the transaction value - Interest payable under a financing arrangement - Exclusion - Conditions - Interest distinguished from the price actually paid or payable - Declaration not mentioning the interest due or paid.
[ Bailii ]
Armatige v Customs and Excise [2003] UKVAT-Excise E00551
21 Nov 2003
Excs
Customs and Excise
EXCISE DUTY RESTORATION OF VEHICLE (see also EXCISE APPEAL Review Directed
[ Bailii ]
Britton International Ltd v Customs and Excise [2003] UKVAT-Customs C00184
21 Nov 2003
Cust
Customs and Excise
[ Bailii ]
Stallard and Another v Customs and Excise [2003] UKVAT-Excise E00579
21 Nov 2003
Excs
Customs and Excise
Restoration of vehicle - refused
[ Bailii ]
Trinder v Customs and Excise [2003] UKVAT-Excise E00553
26 Nov 2003
Excs
Customs and Excise
EXCISE DUTY RESTORATION OF GOODS (see also EXCISE APPEAL) - Dismissed on facts
[ Bailii ]
Regina v Neal, Hood [2003] EWCA Crim 3449
28 Nov 2003
CACD
Lord Justice Potter Mr Justice Cresswell Mr Justice Jack
Criminal Sentencing, Customs and Excise
The defendants appealed sentence for having been involved in the large scale importation of cigarettes evading customs duty. Held: The judge had paid proper attention to Dosanjh. Having regard also to Czyzewski, the sentences were within the guidelines and the appeal was refused.
Customs and Excise Management Act 1979 170(2)
1 Cites
Perkins v Customs and Excise; Excs 2-Dec-2003 - [2003] UKVAT-Excise E00554
Clockpress Ltd v Customs and Excise [2003] UKVAT-Customs C00185
8 Dec 2003
Cust
Customs and Excise
[ Bailii ]
Pierhead Purchasing Ltd v Customs and Excise; Excs 8-Dec-2003 - [2003] UKVAT-Excise E00557
Upton v Customs and Excise [2003] UKVAT-Excise E00597
19 Dec 2003
Excs
Customs and Excise
Excs EXCISE DUTY - excise goods and truck transporting goods seized at Dover on return to UK - truck restored on payment of fee in the amount of duty sought to be evaded - goods condemned as forfeit by the court - appellant contending before tribunal that goods purchased in Belgium for his own use - attempted deception found to have been practised by appellant with a view to evasion of duty - held on facts to be reasonable for Customs review officer to conclude that vehicle should not be restored save on payment of fee in the amount of the duty sought to be evaded - appeal dismissed
[ Bailii ]
Hyman v Customs and Excise [2003] UKVAT-Excise E00584
19 Dec 2003
Excs
Customs and Excise
Excs EXCISE DUTY RESTORATION OF GOODS (see also EXCISE APPEAL) - Concealment
[ Bailii ]
Perryman v Customs and Excise; Excs 19-Dec-2003 - [2003] UKVAT-Excise E00594
Cully v Customs and Excise [2003] UKVAT-Excise E00580
30 Dec 2003
Excs
Customs and Excise
[ Bailii ]
