Search Results for: Excise Duties (Personal Reliefs) Order 1992

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Cassidy and Another v Customs and Excise: Excs 22 Aug 2003

EXCISE DUTIES – Excise Duties (Personal Reliefs) Order 1992 – Community travellers entering UK with large quantity if cigarettes – seizure of goods and vehicle – whether review decision following refusal to restore unreasonable Citations: [2003] UKVAT-Excise E00487 Links: Bailii Statutes: Excise Duties (Personal Reliefs) Order 1992 Customs and Excise Updated: 18 July 2022; Ref: … Continue reading Cassidy and Another v Customs and Excise: Excs 22 Aug 2003

Gascoyne v Customs and Excise and Another: CA 28 Jul 2004

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

Hoverspeed Limited, Alan Charles Andrews, Pauline Andrews, Lynne Andrews, George Wilkinson v Commissioners of Customs and Excise: QBD 31 Jul 2002

The applicants operated ferries between Britain and France. Their customers were being stopped by Customs and Excise, and they sought to challenge the validity of the Order and non specific ways of selecting vehicles to be stopped. Held: The Order was incompatible with the Directive insofar as it put upon the consumer the burden of … Continue reading Hoverspeed Limited, Alan Charles Andrews, Pauline Andrews, Lynne Andrews, George Wilkinson v Commissioners of Customs and Excise: QBD 31 Jul 2002

Regina v Commissioners of Customs and Excise, ex Parte Mortimer and Another: CA 12 Mar 1998

Customs officers making an inference from importation had an accompanying duty to warn the suspect of the consequences of interview and to allow a rebuttal opportunity. Citations: Times 12-Mar-1998, Gazette 29-Apr-1998 Statutes: Excise Duties (Personal Reliefs) Order 1992 (1992 No 3155) 5(3) Jurisdiction: England and Wales Customs and Excise Updated: 28 April 2022; Ref: scu.86418

Goldsmith and Another v Commissioners of Customs and Excise: QBD 7 Jun 2001

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