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
The applicants were stopped after bringing into the country 26 kilos of tobacco, without declaring it. The customs applied for an order condemning the tobacco. The applicants argued that the proceedings were, in effect, criminal proceedings, and that, therefore, the reversal of the burden of proof was a breach of their right to a fair … Continue reading Goldsmith and Another v Commissioners of Customs and Excise: QBD 7 Jun 2001
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 . .
Appeals from convictions of being knowingly concerned in the fraudulent evasion of a prohibition on the importation of goods (cocaine) contrary to section 170(2) Customs and Excise Management Act 1979. Judges: Lord Justice Fulford VP Citations: [2021] EWCA Crim 564 Links: Bailii Jurisdiction: England and Wales Crime Updated: 30 November 2022; Ref: scu.662108
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 … Continue reading Regina (Mudie and Another) v Dover Magistrates’ Court and Another: CA 4 Feb 2003
Whether Magistrate had been correct to admit evidence from analysis of contaminated fuel. Citations: [2022] NICA 53 Links: Bailii Statutes: Customs and Excise Management Act 1979 51 139 Jurisdiction: Northern Ireland Customs and Excise Updated: 23 November 2022; Ref: scu.682814
FTTTx EXCISE DUTY – restoration – whether decision not to restore reasonable having regard in particular to evidence of travel patterns of which was not before the officer making the decision.Hellier TJ explained the limited role of the tribunal in such applications: We must explain at the outset that the role of this tribunal in … Continue reading Harris v The Director of Border Revenue: FTTTx 19 Feb 2013
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. Citations: [2020] UKFTT 118 (TC) Links: Bailii Jurisdiction: England and Wales Customs and Excise Updated: 09 November 2022; Ref: scu.649158
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
Citations: [2002] EWHC 1244 (Admin), [2003] 1 WLR 1331 Links: Bailii Statutes: Customs and Excise Management Act 1979 Jurisdiction: England and Wales Customs and Excise Updated: 04 November 2022; Ref: scu.175115
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
Judges: Laws, Mitting LJJ, Edwards-Stuart J Citations: [2012] EWCA Crim 1519 Links: Bailii Statutes: Customs and Excise Management Act 1979 170(2)(b) Jurisdiction: England and Wales Crime, Customs and Excise Updated: 03 November 2022; Ref: scu.462897
Passengers leaving a ferry had been stopped by Customs. The vehicle was searched and a quantity of alcohol and tobacco found, which they believed not to be for personal consumption. The car and imports had been forfeited. The court had said that the methods used to select vehicles to be searched were unlawful. Held: It … Continue reading Regina (Hoverspeed Limited and others) v Commissioners of Customs and Excise: CA 10 Dec 2002
Where the defendant had agreed to receive a package expected to contain drugs which were to be posted from abroad he had already committed the offence of being concerned in importation of controlled drug. Any uncertainty of future events was no bar to the offence. Citations: Times 02-Oct-1998, Gazette 30-Sep-1998 Statutes: Customs and Excise Management … Continue reading Attorney-General’s Reference (No 1 of 1998): CACD 30 Sep 1998
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 Citations: [2019] UKFTT 201 (TC) Links: Bailii Jurisdiction: England and Wales Customs and Excise Updated: 21 October 2022; … Continue reading Ainsworth v Revenue and Customs (Excise Duty Tobacco : Hand Rolling): FTTTx 19 Mar 2019
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 applicant in any subsequent appeal to a tribunal.’ He likened the tribunal’s function to … Continue reading Customs and Excise v Smith: ChD 9 Nov 2005
In cases involving repeated, and continuing abuse of the personal import allowances system, courts should pay less attention to mitigating factors. The standards for prison terms for different values and the court gave giuidance as to when consecutive offences were correct. Judges: Rose VP CACD LJ, Butterfield, Richards JJ Citations: Gazette 03-Jun-1998, Times 07-May-1998, [1998] … Continue reading Regina v Dosanjh: CACD 1 May 1998
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 case involved the importation of 100 kilos of heroin at 100% purity, with a street value of andpound;14 million, a sentence of 30 years imposed upon a high middle-ranking participant in the conspiracy following trial was reduced from 30 years to 24 years, the sentence upon a less important mid-ranker who had pleaded guilty … Continue reading Regina v Kaynak and Others: CACD 3 Feb 1998
The defendants appealed against their convictions for the attempted exportation of heroin. The defendants said that they had acted as part of a US law enforcement action. Held: The appeal failed: ‘section 170(2) creates a self-contained statutory offence or category of offences – one being knowingly concerned in any fraudulent evasion, the other being knowingly … Continue reading Regina v Qadir, Khan: CACD 25 Jul 1997
Where a transaction would normally allow suspension of payment of duty, the duty became payable immediately if the documents had been falsified. Offence was committed irrespective of where the goods had eventually been sold. A failure to comply with the regulations meant that an offence of using false documents was committed despite a claim that … Continue reading Regina v Hayward: CACD 24 Jun 1998
The acts of an agent provocateur give no defence under English Law. The remedy lies in the Judge’s discretion to exclude evidence unfairly obtained. Conduct which leads to the importation of drugs is ‘fraudulent evasion’. The appellants were convicted of arranging for 20 kilograms of heroin to be imported into the United Kingdom. They were … Continue reading Regina v Latif, Regina v Shahzad: CACD 17 Mar 1994
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 time it was committed, was liable to give rise to criminal court proceedings – yes – whether … Continue reading FMX Food Merchants Ltd v Revenue and Customs: FTTTx 29 Nov 2013
Citations: [2004] EWHC 182 (Admin) Links: Bailii Statutes: Customs and Excise Management Act 1979 Jurisdiction: England and Wales Customs and Excise Updated: 06 October 2022; Ref: scu.193698
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
Appeal from sentences of 12 years knowingly concerned in the fraudulent evasion of the prohibition on the importation of a large quantity of cocaine, a class A controlled drug. Held: 10 years substituted. Citations: [2010] 1 Cr App Rep (S) 34, [2009] EWCA Crim 1097 Links: Bailii Statutes: Customs and Excise Management Act 1979 170(2)(b) … Continue reading Quinn and Others, Regina v: CACD 19 May 2009
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
The appellant Harmes ran a public house and was suspected of involvement in the distribution of Class A drugs and money laundering. An undercover police operation was launched and approved which lasted approximately 3 months. One of the undercover police officers offered to supply Harmes with cheap soft drinks and another suggested they could be … Continue reading Regina v Harmes and Another: CACD 9 May 2006
CUSTOMS AND EXCISE – seizure of vehicle – appeal against decision not to restore the vehicle – s 152(b) Customs and Excise Management Act 1979 – s 16 Finance Act 1994 – whether the refusal decision could not reasonably have been arrived at – appeal allowed – further review directed Citations: [2022] UKFTT 272 (TC) … Continue reading Corach International Transport Ltd v Revenue and Customs: FTTTx 12 Aug 2022
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 … Continue reading Greenalls Management Ltd v Commissioners of Customs and Excise: CA 26 Jun 2003
FTTTx EXCISE DUTY – restoration of car – 15 kilos of hand-rolling tobacco, 1,200 cigarettes and 2,050 cigars between three people – whether reasonable not to restore – yes – appeal dismissed Citations: [2011] UKFTT 4 (TC) Links: Bailii Statutes: Customs and Excise Management Act 1979 152 Jurisdiction: England and Wales Citing: Cited – Lindsay … Continue reading Martin v Director of Border Revenue: FTTTx 14 Dec 2010
Judges: Blake J Citations: [2009] EWHC 3704 (Admin), [2010] STI 624, [2010] STC 682 Links: Bailii Statutes: Customs and Excise Management Act 1979 Citing: Cited – Dodds v Walker HL 1981 The landlord served his notice to determine the tenancy on the last day of a 30 day month. The tenant served his counternotice on … Continue reading O’ Connor Utilities Ltd v HMRC: Admn 28 Oct 2009
The company objected to the search of its offices and removal by the defendant of its computers, the officers having entered without any warrant purporting to use powers under the 1989 Act. Held: The request for judicial review failed. The power of inspection conferred by section 118 does extend to the inspection of a computer. … Continue reading Glenn and Co (Essex) Ltd), Regina (on The Application of) v HM Revenue and Customs: Admn 18 Jun 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
FTTTx EXCISE DUTY – 8.5 kgs of hand-rolling tobacco seized by Commissioners on grounds imported for commercial use – condemnation proceedings commenced in magistrates’ court – Commissioners decision not to restore goods – appellant failed to attend magistrates’ court hearing and goods condemned – restoration proceedings commenced – whether appellant entitled to challenge legality of … Continue reading Morgan v Revenue and Customs: FTTTx 19 Jun 2009
ECJ It would be incompatible with the binding effect which article 189 of the EEC treaty ascribes to directives to exclude in principle the possibility of the obligation imposed by it being relied upon by persons concerned. Particularly in cases in which the community authorities have, by means of a directive, placed member states under … Continue reading Becker v Finanzamt Muenster-Innenstadt: ECJ 19 Jan 1982
The defendant had been placed on the sex offenders’ register on conviction for fraudulent evasion of prohibitions on importing goods, by importing indecent photographs of children. He had maintained that he had not known of the exact nature of the content. Held: The objective of the notification requirements was the protection of children, and was … Continue reading Forbes v Secretary of State for the Home Department: CA 11 Jul 2006
VDT EXCISE – seizure of vehicle and goods – whether seizure challenged – restoration refused – whether appeal against non-restoration of vehicle – whether decision not to restore goods proportionate – whether appellant entitled to raise issue of own use – whether abuse of process – No JURISDICTION – Whether criminal charge – Whether Magna … Continue reading Davidson v Revenue and Customs: Excs 25 Jul 2008
Judges: Lord Justice Toulson, Mr Justice Jack and Judge Michael Mettyear Citations: [2008] EWCA Crim 1740 Links: Bailii Statutes: Customs and Excise Management Act 1979 170(2), Proceeds of Crime Act 2002 79 Jurisdiction: England and Wales Cited by: Appeal from – Islam, Regina v HL 10-Jun-2009 The defendant appealed against a confiscation order saying that … Continue reading Islam, Regina v: CACD 31 Jul 2008
Approved Warehouse; failure to comply with conditions imposed by HMRC; Customs and Excise Management Act 1979 sections 92 and 93; The Excise Warehousing (Etc.) Regulations 1988, regulation 7; Notice 197; Notice 50. Citations: [2007] UKVAT-Excise E01049 Links: Bailii Jurisdiction: England and Wales Customs and Excise Updated: 18 July 2022; Ref: scu.272128
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 forfeiture and proceedings were commenced in the magistrates court – those proceedings had not been heard at the date of … Continue reading McCullim and others v Customs and Excise: Excs 7 Feb 2005
Revenue’s appeal from refusal of strike out of claim for restoration of impounded vehicle. Failure to use statutory remedy. Judges: Eady J Citations: [2008] EWHC 230 (QB) Links: Bailii Statutes: Customs and Excise Management Act 1979, Torts (Interference with Goods) Act 1977 Jurisdiction: England and Wales Customs and Excise, Torts – Other Updated: 06 July … Continue reading HM Revenue and Customs v James (T/A M and D Enterprise): QBD 14 Feb 2008
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
Appeals against sentences of three years’ imprisonment passed on each for conspiracy to contravene section 170(2) of the Customs and Excise Management Act 1979. Citations: [2010] EWCA Crim 314 Links: Bailii Jurisdiction: England and Wales Criminal Sentencing Updated: 21 June 2022; Ref: scu.401854
Mrs Nolan had been employed at a US airbase. When it closed, and she was made redundant, she complained that the appellant had not consulted properly on the redundancies. The US denied that it had responsibility to consult, and now appealed. Held: The appeal failed (Lord Carnworth dissenting). That the exact situation might not have … Continue reading The United States of America v Nolan: SC 21 Oct 2015
Appeals from convictions under the 1979 Act. Citations: [2006] EWCA Crim 577 Links: Bailii Statutes: Customs and Excise Management Act 1979 170(2) Jurisdiction: England and Wales Crime Updated: 14 June 2022; Ref: scu.239236
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 defendant appealed against a travel restriction order made on his conviction on a plea for fraudulent evasion of the prohibition on importation of a controlled drug. Held: When making any such order the court was obliged to give reasons. The court should start with the particular circumstances and then allow first for the public … Continue reading Regina v Mee: CACD 23 Feb 2004
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
The claimant had not received the same tax allowance following his wife’s death as would have been received by a woman surviving her husband. That law had been declared incompatible with Human Rtights law as discriminatory, but the respondent refused to make good any claim which had not been originally pursued to the European Court, … Continue reading Regina on the Application of Wilkinson v The Commissioners of Inland Revenue: CA 18 Jun 2003
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 … Continue reading Commissioners of Customs and Excise v Newbury: Admn 3 Mar 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 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 defendant in England committing the offence of being involved in their importation by eventually receiving them in England. The offence was a continuing one. Council regulations had direct … Continue reading Regina v Sissen: CACD 8 Dec 2000
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
Steps which had been inserted into a commercial transaction, but which had no purpose other than the saving of tax are to be disregarded when assessing the tax effect of the scheme. The modern approach to statutory construction is to have regard to the purpose of a particular provision and interpret its language, so far … Continue reading Commissioners of Inland Revenue v McGuckian: HL 21 May 1997
Excise Duty – restoration – Customs Excise and Management Act 1979 sections 88 and 139 – adaptation of vehicle for purpose of concealment of goods – seizure and confiscation of vehicle – refusal of restoration – Romanian owner denied knowledge of adaptation – s 16 Finance Act 1994 – whether the review officer had taken … Continue reading SC Nicktrans Srl v Director of Border Revenue: FTTTx 25 Apr 2015
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
Simplified Import VAT Accounting Scheme (SIVA); Excise Payment Security System Scheme (EPSS); Refusal to waive need to provide security to defer import VAT and excise duty; statutory discretion; whether refusal unreasonable having regard to HMRC published criteria; Value Added Tax Act 1994 s16(1)(4)and(8); Customs Excise and Management Act 1979 ss45 and127A, The Customs Duties (Deferred … Continue reading Forth Wines Ltd (Formerly Dollar Trade Ltd) v Revenue and Customs: FTTTx 23 Jan 2012
A prosecutor has been given the right of appeal against a magistrates decision whether as to finding or sentence on offence of fraudulent evasion of excise duty. Crown Court has right to hear appeal. Citations: Times 25-Nov-1998 Statutes: Customs and Excise Management Act 1979 147(3) Customs and Excise Updated: 15 May 2022; Ref: scu.79322
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
The introduction of a Standard Criminal Legal Aid fees regime was within the Lord Chancellor’s proper range of discretion, even without consultation with the Law Society.The meaning of ‘carried entering UK’ can include clothing being worn, but caution to be used by the courts not to extend the meaning unnecessarily. Citations: Independent 04-May-1993, Ind Summary … Continue reading Regina v Lord Chancellor ex parte the Law Society (1): QBD 4 May 1993
Judges: Lord Chief Justice of England and Wales Mr Justice Wyn Williams And Mr Justice Globe Citations: [2013] EWCA Crim 158 Links: Bailii Statutes: Customs and Excise Management Act 1979 68(2) Jurisdiction: England and Wales Crime Updated: 01 May 2022; Ref: scu.471174
Excise Duty – Decision Not To Restore A Vehicle – ss 88, 139 and 152 of the Customs and Excise Management Act 1979 and reg. 88 of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 – vehicle adapted to conceal goods and seized as liable to forfeiture – no condemnation proceedings and no … Continue reading Semple v Revenue and Customs: FTTTx 16 Feb 2022
For the purpose of section 170(2) of the 1979 Act a defendant must be judged on the facts as he believed them to be, such matter being an integral part of the inquiry as to whether he was knowingly concerned in a fraudulent evasion of a prohibition on importation. The principle that a man must … Continue reading Regina v Taaffe: HL 1984
Even though the terms of paragraph 6 of schedule 3 to CEMA appear to give the court in forfeiture proceedings no choice but to condemn the goods if they are ‘liable to forfeiture’ under the Act, the court must refuse to do this if to do so would be in breach of the applicant’s rights … Continue reading Conegate Ltd v HM Customs and Excise: 1987
Krugerrand coins were seized by the Commissioners and the claimant was unsuccessful in obtaining their restoration under what is now section 152(b) of the 1979 Act. It was argued that the request for restoration of the coins amounted to a determination of a criminal charge. Having noted that criminal charges under domestic law had been … Continue reading AGOSI v The United Kingdom: ECHR 24 Oct 1986
The claimant had been searched on arrival at Southampton. Nothing untoward was found. He challenged the refusal of the officer to say why he had been selected to be searched. Held: His appeal failed. The Act gave the officer the power he exercised without having to provide justification. Judges: Arden, Irwin LJJ Citations: [2018] EWCA … Continue reading Karia v The Secretary of State for The Home Department: CA 18 Jul 2018
The employers devised a VAT evasion scheme depending in part on the co-operation of the employees, but the employees themselves received no benefit. After giving evidence against their employers, the plaintiffs were dismissed. The employer appealed a finding of unfair dismissal, saying the employees were to be prevented from relying upon their unlawful agreement. Held: … Continue reading Hewcastle Catering Ltd v Ahmed and Elkamah: CA 1991
Appeal from conviction for conspiracy to import diamorphine. Held: The appeal agaist conviction failed, but the sentence was reduced to 14 years. Judges: Thirlwall LJ, SirNicholas Blake, Williams HHJ Citations: [2018] EWCA Crim 552, [2018] WLR(D) 198 Links: Bailii, WLRD Statutes: Customs and Excise Management Act 1979 170 Jurisdiction: England and Wales Crime Updated: 13 … Continue reading Sami v, Regina: CACD 23 Mar 2018
It was not necessary for the Commissioners themselves to authorise by order proceedings for conspiracy to commit a non-summary customs and excise offence, namely to evade the prohibition on importation of a controlled drug. The Criminal Law Act could not be used to reinstate that requirement because just they had not been charged with the … Continue reading Regina v Keyes and Others: CACD 10 Mar 2000
Temporary approval pending appeal was preferred The company challenged refusal of fit and proper approval for registration as wholesaler of duty paid alcohol. Held: The appeals were allowed in part. HMRC, having once concluded that the applicant was not fit and proper was not free to approve them pending their appeal. Better was a temporary … Continue reading ABC Ltd and Another v HM Revenue and Customs: CA 7 Jul 2017
Excise Warehouse : Approval – EXCISE DUTY – Duty Suspended alcohol – Registered owner of duty suspended goods – Approval to operate as warehousekeeper – fit and proper persons – Revocation of excise duty approvals under the Warehousekeepers and Owners of Warehoused Goods Regulations (WOWGR) 1999 and sections 92 and 100G Customs and Excise Management … Continue reading Whittalls Wines Ltd and European Food Brokers Ltd v Revenue and Customs: FTTTx 1 Feb 2018
Excise duty – jurisdiction of First-tier Tribunal – paragraph 5 of Schedule 3 to the Customs and Excise Management Act 1979 – effect on person who was not owner of goods seized Citations: [2017] UKUT 439 (TCC) Links: Bailii Statutes: Customs and Excise Management Act 1979 Jurisdiction: England and Wales Customs and Excise Updated: 01 … Continue reading Hodson v Revenue and Customs: UTTC 17 Nov 2017
Appeal against sentence for importation of very large volume of cocaine. Judges: Treacy LJ, Holgate J, Griffiths-Jones HHJ Citations: [2017] EWCA Crim 126 Links: Bailii Statutes: Customs and Excise Management Act 1979 170(2)(b) Jurisdiction: England and Wales Criminal Sentencing Updated: 09 February 2022; Ref: scu.579623
The taxpayers used schemes to create allowable losses, and now appealed assessment to tax. The schemes involved a series of transactions none of which were a sham, but which had the effect of cancelling each other out. Held: If the true nature of the transactions could be seen by looking at them all together, then … Continue reading W T Ramsay Ltd v Inland Revenue Commissioners: HL 12 Mar 1981
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
The claimant sought an order quashing a search warrant, and for damages. The officer had said that he had evidence that the claimants were storing an distributing from the premises large quantities of counterfeit goods and drugs. Held: The warrants were unlawful, in that the magistrates had applied the wrong test for their issue, in … Continue reading Global Cash and Carry Ltd, Regina (on The Application of) v Birmingham Magistrates’ Court and Others: Admn 19 Feb 2013
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
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
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
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
FTTTx Excise Duty Appeals : Human Rights – EXCISE DUTY – penalty – Sch 41 FA 2008 – handling of goods subject to unpaid duty – human rights – Article 6 ECHR – whether criminal charge – maximum penalty rate 30 per cent – held, no – equality of arms – burden of proof – … Continue reading Euro Wines (C and C) Ltd v Revenue and Customs: FTTTx 9 Jul 2015
FTTTx Restoration appeal – Claim by appellant for restoration of suitcase and contents – Whether Tribunal has jurisdiction to hear appeal – No evidence of seizure that could engage Customs and Excise Management Act 1979 and/or Finance Act 1994 – Not within jurisdiction of Tribunal – Appeal struck out under rule 8 of the Tribunal … Continue reading Young v The Home Office: FTTTx 23 Mar 2015
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 defendant had been convicted of evading a prohibition on importing articles of an obscene or indecent nature. He had been unaware of whether the articles were indecent images of children, or otherwise obscene images. Since the provisions which made these unlawful and therefore prohibited were so different, he claimed it was necessary to have … Continue reading Regina v Forbes (Giles): HL 20 Jul 2001
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
Several defendants appealed against confiscation orders made against them on convictions for avoiding customs and excise duty by re-importing cigarettes originally intended for export. They had accepted the orders being made by consent, but now appealed saying that the consent had been given following inaccurate legal advice. Held: The appeals were allowed. The fact that … Continue reading Mackle, Regina v: SC 29 Jan 2014
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
The court was asked whether the process of condemnation and forfeiture of goods pursuant to section 139 and Schedule 3 of the Customs and Excise Management Act 1979 is civil or criminal in nature for the purposes of Article 6 of the European Convention on Human Rights. Richards, Elias LJJ [2013] EWCA Civ 1643 Bailii … Continue reading Amos, Regina (on The Application of) v Maidstone Crown Court and Another: CA 6 Nov 2013
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
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
The defendants appealed against confiscation orders made on conviction for dealing with goods with intent to defraud the CandE of payable duty namely in bringing in excess numbers of cigarettes. Held: The appeal succeeded. In many cases the Customs and Excise had prosecuted on a basis which was invalidated by the alteration of the 1992 … Continue reading Regina v Khan; Regina v Lockett: CACD 12 Mar 2009
The House considered the power of an officer of the Board of Inland Revenue to seize and remove materials found on premises which a warrant obtained on application to the Common Serjeant authorised him to enter and search; but where the source of the power limited the power of seizure and removal to things ‘which … Continue reading Regina v Inland Revenue Commissioners ex parte Rossminster Ltd: HL 13 Dec 1979
