Citations: [2004] EWHC 1905 (Admin) Links: Bailii Statutes: Customs and Excise Management Act 1979 141 Jurisdiction: England and Wales Citing: See Also – Regina v Sissen CACD 8-Dec-2000 The fact that some parrots, the breed of which was subject to import controls as endangered species, had been imported into Austria first, did not prevent a … Continue reading Sissen, Regina (on the Application of) v Newcastle Upon Tyne Crown Court and Another: Admn 9 Jul 2004
The claimant had been stopped by customs. He had imported various items which it was alleged exceeded the amounts appropriate for personal use. The goods had been mixed with those of his travelling companion. At trial he sought to challenge the fact that the Customs had treated his and his companion’s goods together. Held: The … Continue reading Fox v Commissioners of Customs and Excise: QBD 3 Jul 2002
Hudoc No violation of P1-1; No violation of Art. 6-1
An aeroplane was seized as liable to forfeiture pursuant to section 141(1) of the 1979 Act. It was restored on payment of a penalty of andpound;50,000. . .
The claimant company paid excise duty on hydrocarbon oil used in its blast furnaces, whilst consistently contending that it was entitled to relief under section 9(1) of that Act on the ground that the oil was not used as fuel. The Commissioners rejected that contention. The claimant brought an action against the Commissioners claiming restitution … Continue reading British Steel Plc v Her Majesty’s Commissioners for Customs and Excise: CA 20 Dec 1996
The Commissioners had found what they considered to be an excess of dutiable goods brought into the country by the tax payer, and had forfeited the car. The court considered the effect of the Gora case. Held: The difficult statements in Gora were obiter. In a case where the deeming provisions under paragraph 5 are … Continue reading Gascoyne v Customs and Excise and Another: CA 28 Jul 2004
Judges: Lord Justice Thomas Mrs Justice Dobbs DBE The Recorder of Redbridge His Honour Judge Radford (Sitting as a Judge of the Cacd) Citations: [2011] EWCA Crim 962, [2011] 2 Cr App R (S) 117 Links: Bailii Statutes: Customs and Excise Management Act 1979 68(2) Jurisdiction: England and Wales Criminal Sentencing Updated: 29 March 2022; … Continue reading Faulkner, Regina v: CACD 29 Mar 2011
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
The appellants challenged decisions of the VAT and Duties Tribunal after seizure of their goods, and in particular whether the cases had been criminal or civil cases and following Roth, whether the respondent’s policy had been lawful and proportionate. Held: The present procedure does not involve the criminal courts and the absence of any criminal … Continue reading Gora and others v Commissioners of Customs and Excise and others: CA 11 Apr 2003
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 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 . .
The applicant was stopped at Customs carrying cigarettes over the quantity set for personal use. His car was seized, and Customs refused to return it. The cigarettes were for his own use and for sale to family members. He claimed the seizure was an . .
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