Citations: [2002] EWCA Civ 1631 Links: Bailii Statutes: Customs and Excise Management Act 1979 Jurisdiction: England and Wales Customs and Excise Updated: 01 July 2022; Ref: scu.217660

Citations: [2005] EWCA Civ 603 Links: Bailii Statutes: Customs and Excise (Management) Act 1979 Jurisdiction: England and Wales Customs and Excise Updated: 30 June 2022; Ref: scu.226153

The concept of forfeiture in the Act was dependent upon the seizure of goods. The Act also made a distinction between the initial detention of goods and formal seizure. The six months time limit under the Magistrates Courts Act was calculated from seizure not detention. The seizure was challenged by a notice of claim. Until … Continue reading Commissioners of Customs and Excise v Venn and Others: QBD 11 Dec 2001

The claimants challenged the removal of substantial quantities of alcohol and tobacco from their warehouses. Held: One ground of challenge was that HMRC had acted unlawfully in removing and detaining a number of computers found at the Claimants’ premises. However, at the hearing the Claimants had not pursued their argument that ‘document’ in section 118B … Continue reading Demand and Supply Cash and Carry Ltd and Another v HM Revenue and Customs: Admn 18 Dec 2009

EXCISE DUTY – application to strike out grounds of appeal – Tribunal’s jurisdiction – deeming provisions of paragraph 5 of Schedule 3 to the Customs and Excise Management Act 1979 [2016] UKFTT 288 TC Bailii Customs and Excise Management Act 1979 England and Wales Customs and Excise Updated: 16 January 2022; Ref: scu.564352

‘Where excise duty should have been paid on imported goods, but has not been, those goods are liable to forfeiture under the Customs and Excise Management Act 1979 (‘the 1979 Act’). Where goods are liable to forfeiture HMRC has power to seize or detain them. Once goods have been seized or detained, the owner of … Continue reading European Brand Trading Ltd v HM Revenue and Customs: CA 16 Feb 2016

Two appeals by way of case stated from decisions of 12 May 2015 of District Judge Barron, sitting in the Magistrates Court at Dover, whereby the judge found that certain goods (raw tobacco) were liable to forfeiture and ordered them to be condemned as forfeited, pursuant to the Customs and Excise Management Act 1979. McCombe, … Continue reading Amber Services Europe Ltd and Another v The Director of Border Revenue: Admn 16 Dec 2015

Kennedy VP LJ, Smith J [1997] EWHC Admin 907 Bailii Customs and Excise Management Act 1979 49(1)(b) England and Wales Customs and Excise Updated: 04 January 2022; Ref: scu.137852

[1997] EWHC Admin 903 Customs and Excise Management Act 1979 170(2) England and Wales Customs and Excise Updated: 03 January 2022; Ref: scu.137848

Excise Duty – cigarettes and rolling tobacco – paragraph 5 of Schedule 3 to the Customs and Excise Management Act 1979 – whether appellant was the owner of the goods seized – wrongdoing penalty [2018] UKFTT 769 (TC) Bailii England and Wales Customs and Excise Updated: 28 December 2021; Ref: scu.632458

FTTTx Excise duties – tobacco imports – whether for private use – seizure not challenged – jurisdiction of Tribunal – Customs and Excise Management Act 1979, Sched 3, para 5 – Rule 8 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – Strike-out granted [2014] UKFTT 1066 (TC) Bailii Customs and Excise Management … Continue reading Wood v Revenue and Customs: FTTTx 1 Dec 2014

FTTTx Excise duties – tobacco imports – whether for private use – seizure not challenged – jurisdiction of Tribunal – Customs and Excise Management Act 1979, Sched 3, para 5 – Rule 8 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – Strike-out granted [2014] UKFTT 1065 (TC) Bailii England and Wales Customs … Continue reading Weddle v Revenue and Customs: FTTTx 1 Dec 2014

FTTTx Excise duties – import of cigarettes – whether for personal use – seizure not challenged – jurisdiction of Tribunal – Customs and Excise Management Act 1979, Schedule 3, para 5 – Rule 8 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – strike-out granted [2014] UKFTT 1067 (TC) Bailii England and Wales … Continue reading Fedoruk v Revenue and Customs: FTTTx 1 Dec 2014

The applicant challenged the court’s refusal to pay its costs after a finding that the seizure of goods by the respondent had been unlawful. The defendant argued that section 144 of the 1979 Act protected it against such an order. Held: Section 144(2) did not protect the Commissioners against an award of costs, on the … Continue reading First Stop Wholesale Ltd, Regina (on The Application of) v Revenue and Customs: Admn 16 Jul 2012

The claimant sought judicial review of the defendant’s decisions to seize and detain alcoholic drinks from his business premises. Held: Goods could not lawfully be detained under section 139(1) for the purpose of ascertaining whether the power to detain them had been conferred by that provision. Singh J [2012] EWHC 1106 (Admin) Bailii Customs and … Continue reading First Stop Wholesale Ltd, Regina (on The Application of) v Revenue and Customs: Admn 27 Mar 2012

Excise – Detention and seizure of hydrocarbon fuel oils- Notice served under paragraph 1 of Schedule 3 of the Customs and Excise Management Act 1979- absence of appeal notice within one month- solicitors involved- request for restoration of fuel – refusal of restoration – appeal- operation of deeming provision in paragraph 5 of 1979 Act … Continue reading Gollogly Transport v Revenue and Customs: Excs 4 Jul 2006

Excise Duty – tobacco imports – whether for private use – condemnation not contested – whether appeal competent – No – Customs and Excise Management Act 1979, Schedule 3 para 5 – Rule 8(2)(a) and (3)(c) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – Strike-out application granted [2014] UKFTT 1043 (TC) Bailii … Continue reading Massey v Revenue and Customs: FTTTx 14 Nov 2014

Alcoholic drinks had been seized by the respondents pending further enquiries with a view to a possible forfeiture, then held and returned but only under court order. The company had complained that the detention of the goods was unlawful. The Revenue appealed against an order upholding that complaint. Held: The appeal succeeded. Section 139 allowed … Continue reading Eastenders Cash and Carry Plc and Others, Regina (on The Application of) v Revenue and Customs: SC 11 Jun 2014

Volumes of vodka were transferred from a secure warehouse to a carrier for export. They were diverted, and not exported and the Customs sought the unpaid duty from the warehouse. The Directive provided that duty was payable on the ‘release for consumption’ which in turn included ‘any departure, including irregular departure, from a suspension arrangement.’ … Continue reading Greenalls Management Ltd v Customs and Excise: HL 12 May 2005

Appeal against decision under section 152(b) of the Customs and Excise Management Act 1979 refusing to restore vehicle seized under section 139(1) of that act as being liable to forfeiture under section 141(1)(a) of the act. Failure to supply . .

The claimant had had goods taken and destroyed by Revenue and Customs, which had been found to be wrongfully condemned. They had been awarded the market value of the goods at UK prices, though they had been bought in France.
Held: The market . .

CUSTOMS AND EXCISE – Restoration of seized goods – s139 Customs and Excise Management Act 1979 – whether the Respondents’ decision not to restore was reasonable – Appeal dismissed. . .

Claim for judicial review of various seizure notices issued by the defendants. The question was whether a statement in the notices that ‘no evidence of UK duty payment has been provided’ was a sufficient statement of the grounds for seizing the . .

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EXCISE DUTY – HMRC strike out application on grounds of want of jurisdiction – deeming effect of para 5 Sch 3 Customs and Excise Management Act 1979 – appeal against assessment struck out – excise penalty upheld . .

Lewison J cited the case of Gascoyne saying that it was clear that ‘in the run-of-the-mill case where there has been a failure to give a paragraph 3 notice invoking the condemnation proceedings, the deeming provision will indeed operate against the . .

FTTTx Customs duty – import of Chinese garlic, falsely declared as Cambodian in origin – late issue of post-clearance demand note for unpaid duty – whether the customs debt was the result of an act which, at the . .

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Excs EXCISE – Refusal of application to approve a place of security for the deposit of excise goods – Deemed decision made after expiry of 45 days – Whether appeal against initial decision or review decision – . .

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 . .

Confiscation order – cigarette smuggler. . .

Excs EXCISE DUTY – refusal to restore excise goods including 18 kilograms of hand rolling tobacco and 24,860 cigarettes imported by the three Appellants – the Appellants claimed that the goods were not liable to . .

The court set down detailed guidelines for sentencing for smuggling, but stated they were not to be treated as a straitjacket. Held: The principle factors will be the level of duty evaded, the sophistication of methods used, the defendant’s position in the organisation, and personal profit. Aggravating factors included, organising, repetition after warnings, professionalism, abuse … Continue reading Regina v Czyzewski; Regina v Bryan; Regina v Mitchell; Regina v Diafi; Regina v Ward: CACD 16 Jul 2003

Smith had bought a motor vessel, The Vertine, with andpound;55,000 provided by his co-defendant, John Marriott. In the words of the judge when imposing sentence, the respondent allowed himself to be used as Marriott’s ship owner and captain. The boat was used in April 1998 on a run to Heligoland to buy cigarettes and to … Continue reading Regina v Smith (David Cadnam): HL 13 Dec 2001

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. Judges: Lord Justice Potter Mr Justice Cresswell Mr Justice Jack Citations: [2003] … Continue reading Regina v Neal, Hood: CACD 28 Nov 2003