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