Citations: [2005] EWHC 1666 (Admin) Links: Bailii Statutes: Customs and Excise Management Act 1979 49 Jurisdiction: England and Wales Magistrates, Customs and Excise Updated: 20 December 2022; Ref: scu.229297
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
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
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
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
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
References: [2008] UKVAT-Excise E01127 Links: Bailii Ratio: 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 … Continue reading Davidson v Revenue and Customs; Excs 25 Jul 2008
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
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
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
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
Confiscation order – cigarette smuggler. Citations: [2005] EWHC 877 (Admin) Links: Bailii Statutes: Customs and Excise Management Act 1979 Jurisdiction: England and Wales Customs and Excise Updated: 18 July 2022; Ref: scu.224849
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 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
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
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
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