An assumption that imports of alcohol et cetera above certain quantities was for commercial purpose was not in breach of EU law. Citations: Gazette 28-Aug-1997 Statutes: Excise Duties (Personal Reliefs) Order 1992 (1992 No 3155) Jurisdiction: England and Wales Crime, Customs and Excise Updated: 11 October 2022; Ref: scu.88208
A person importing more alcohol than the rules set down, allowed the Customs and Excise to decide if it was private use. Citations: Gazette 08-Feb-1995 Statutes: Excise Duties (Personal Reliefs) Order 1992 (1992 No 3155) Customs and Excise Updated: 19 May 2022; Ref: scu.79747
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
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
