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 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 . .