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McCullim and others v Customs and Excise: Excs 7 Feb 2005

Excs EXCISE DUTY – refusal to restore excise goods including 18 kilograms of hand rolling tobacco and 24,860 cigarettes imported by the three Appellants – the Appellants claimed that the goods were not liable to forfeiture and proceedings were commenced in the magistrates court – those proceedings had not been heard at the date of … Continue reading McCullim and others v Customs and Excise: Excs 7 Feb 2005

British-American Tobacco v Revenue and Customs: FTTTx 1 Mar 2017

FTTTx (Excise Duty Tobacco : Hand Rolling) EXCISE DUTY – tobacco – penalty – ss 7 A-C Tobacco Products Duty Act 1979 – duty not to supply tobacco in circumstances where likely to be resupplied to smugglers – basis of imposition of penalty – Article 6 European Convention on Human Rights – whether a criminal … Continue reading British-American Tobacco v Revenue and Customs: FTTTx 1 Mar 2017

McCullim and others v Customs and Excise; Excs 7 Feb 2005

References: [2005] UKVAT-Excise E00845 Links: Bailii Coram: Brice Ch Excs EXCISE DUTY – refusal to restore excise goods including 18 kilograms of hand rolling tobacco and 24,860 cigarettes imported by the three Appellants – the Appellants claimed that the goods were not liable to forfeiture and proceedings were commenced in the magistrates court – those … Continue reading McCullim and others v Customs and Excise; Excs 7 Feb 2005

Morgan v Revenue and Customs: FTTTx 19 Jun 2009

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

Davidson v Revenue and Customs: Excs 25 Jul 2008

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

Sunman v Director of Border Revenue: FTTTx 12 Dec 2014

FTTTx Excise Duty – importation of tobacco products – concealment – seizure and confiscation of tobacco – CEMA 1979 – excise duty assessment under Finance Act 1994 s 12 (1A) – no valid grounds of appeal presented – appeal disallowed. [2014] UKFTT 1096 (TC) Bailii England and Wales Customs and Excise Updated: 24 December 2021; … Continue reading Sunman v Director of Border Revenue: FTTTx 12 Dec 2014

McAreavey v Director of Border Revenue: FTTTx 12 Dec 2014

FTTTx Excise Duty – importation of tobacco products – concealment – seizure and confiscation of tobacco – CEMA 1979 – excise duty assessment under Finance Act 1994 s 12 (1A) – no valid grounds of appeal presented – appeal disallowed. [2014] UKFTT 1095 (TC) Bailii England and Wales Customs and Excise Updated: 24 December 2021; … Continue reading McAreavey v Director of Border Revenue: FTTTx 12 Dec 2014

Mackle, Regina v: SC 29 Jan 2014

Several defendants appealed against confiscation orders made against them on convictions for avoiding customs and excise duty by re-importing cigarettes originally intended for export. They had accepted the orders being made by consent, but now appealed saying that the consent had been given following inaccurate legal advice. Held: The appeals were allowed. The fact that … Continue reading Mackle, Regina v: SC 29 Jan 2014

Regina v Khan; Regina v Lockett: CACD 12 Mar 2009

The defendants appealed against confiscation orders made on conviction for dealing with goods with intent to defraud the CandE of payable duty namely in bringing in excess numbers of cigarettes. Held: The appeal succeeded. In many cases the Customs and Excise had prosecuted on a basis which was invalidated by the alteration of the 1992 … Continue reading Regina v Khan; Regina v Lockett: CACD 12 Mar 2009

Bloomsbury International Ltd v Sea Fish Industry Authority and Department for Environment, Food and Rural Affairs: SC 15 Jun 2011

The 1995 Regulations imposed a levy on fish both caught and first landed in the UK and also on imported fish products. The claimants, importers challenged the validity of the latter charges, saying that they went beyond the power given by the 1981 Act, and also were contrary to EU law. Held: The appeal succeeded. … Continue reading Bloomsbury International Ltd v Sea Fish Industry Authority and Department for Environment, Food and Rural Affairs: SC 15 Jun 2011

Barnes (As Former Court Appointed Receiver) v The Eastenders Group and Another: SC 8 May 2014

Costs of Wrongly Appointed Receiver ‘The contest in this case is about who should bear the costs and expenses of a receiver appointed under an order which ought not to have been made. The appellant, who is a former partner in a well known firm of accountants, was appointed to act as management receiver of … Continue reading Barnes (As Former Court Appointed Receiver) v The Eastenders Group and Another: SC 8 May 2014

Davidson v Revenue and Customs; Excs 25 Jul 2008

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