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Eastenders Cash and Carry Plc and Others v HM Revenue and Customs: CA 20 Jan 2012

The Court considered the lawfulness of the exercise of the power claimed by the Commissioners of Her Majesty’s Customs and Excise (HMRC) to detain goods temporarily for the purpose of investigating their status. Judges: Mummery, Elias, Davis LJJ Citations: [2012] EWCA Civ 15, [2012] 1 WLR 2067, [2012] WLR(D) 6, [2012] STC 817 Links: Bailii, … Continue reading Eastenders Cash and Carry Plc and Others v HM Revenue and Customs: CA 20 Jan 2012

Kelmendi Gmbh v UK Border Agency: FTTTx 8 Jun 2011

Excise Duty – Forfeiture – Whether Person Reasonable – Yes – Appeal Dismissed Citations: [2011] UKFTT 377 (TC) Links: Bailii Statutes: Excise Goods (Holding, Movement, Warehousing and REDs Regulations 1992 4 6 60, Customs and Excise Management Act 1979 139(1) Customs and Excise Updated: 17 September 2022; Ref: scu.443122

First Stop Wholesale Ltd, Regina (on The Application of) v Revenue and Customs: Admn 27 Mar 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

Eastenders Cash and Carry Plc and Others, Regina (on The Application of) v Revenue and Customs: SC 11 Jun 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

First Stop Wholesale Ltd R (on The Application of) v Revenue and Customs: Admn 5 Oct 2012

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 goods as ‘liable to forfeiture’ Held: It was. Judges: Singh J Citations: [2012] EWHC … Continue reading First Stop Wholesale Ltd R (on The Application of) v Revenue and Customs: Admn 5 Oct 2012

Checkprice (UK) Ltd (In Administration) v HM Revenue and Customs: Admn 31 Mar 2010

The claimant sought damages having been forced into liquidation after the defendant, it said, wrongfully seized its alcohol goods. Sales J had already held that the reasonable time had expired. Held: Considering a claim for conversion of the goods in question, Sales J rejected the argument advanced by HMRC by way of analogy with the … Continue reading Checkprice (UK) Ltd (In Administration) v HM Revenue and Customs: Admn 31 Mar 2010

Mozer v Revenue and Customs (Procedure : Other): FTTTx 13 Dec 2021

Refusal to permit making of late appeal. Applicant sought to appeal – under section 16 Finance Act 1994 – a decision under section 152(b) 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. Whether document sent … Continue reading Mozer v Revenue and Customs (Procedure : Other): FTTTx 13 Dec 2021

Talbot v The Director of Border Revenue: FTTTx 14 Jun 2012

Customs Regulations – Endangered species; elephant’s tusk seized at airport; Customs and Excise Management Act 1979 s 49(1)(b), 139(1), 152(b); Convention on the International Trade in Endangered Species 1973 (CITES); Council Regulation (EC) 338/97 Article 4(2) and Annex B; Council Regulation 709/2010; Commission Regulation (EC) 865/2006 Article 57; whether decision to refuse to restore one … Continue reading Talbot v The Director of Border Revenue: FTTTx 14 Jun 2012

First Stop Wholesale Ltd, Regina (on The Application of) v Revenue and Customs: Admn 16 Jul 2012

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

Barnes (As Former Court Appointed Receiver) v The Eastenders Group and Another: SC 8 May 2014

Costs of Wrongly Appointed Receiver ‘The contest in this case is about who should bear the costs and expenses of a receiver appointed under an order which ought not to have been made. The appellant, who is a former partner in a well known firm of accountants, was appointed to act as management receiver of … Continue reading Barnes (As Former Court Appointed Receiver) v The Eastenders Group and Another: SC 8 May 2014

Rajeswary v Revenue and Customs (Appeal – Refusing To Restore Vehicle Seized): FTTTx 2 Mar 2021

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 . .