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
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
Statement of Facts – The company’s goods had been detained by Customs and Excise. A court later ordered their return, but found the detention to have been with reasonable cause. The Revenue had successfully argued that costs could not be awarded against them under a statutory immunity. 16788/13 – Communicated Case, [2013] ECHR 1284, [2014] … Continue reading Eastenders Cash And Carry Plc And Others v The United Kingdom: ECHR 27 Nov 2013
A sentence of 20 years’ imprisonment imposed following trial was reduced to one of 16 years in respect of an offender who had organised the importation of a 10.3 kilo consignment of heroin. Citations: [1998] EWCA Crim 753, [1998] 2 Cr App R (S) 355 Statutes: Customs and Excise Management Act 1979 170(2) Jurisdiction: England … Continue reading Regina v Kayar: CACD 2 Mar 1998
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
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
Registration of a distinctive Internet domain name using registered trade marks and company names could be an infringement of a registered Trade Mark, and also passing off. It was proper to grant quia timet injunctions where necessary to stop registration: ‘a jurisdiction to grant injunctive relief where a defendant is equipped with or is intending … Continue reading British Telecommunications Plc; Virgin Enterprises Ltd; J Sainsbury Plc; Marks and Spencer Plc and Ladbroke Group Plc v One In a Million Ltd and others: CA 23 Jul 1998
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
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
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