Importation of tobacco products – application to strike out appeal against assessment to excise duty – allowed – penalty – whether amount of penalty correct and valid – yes – appeal dismissed.
[2021] UKFTT 337 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 20 December 2021; Ref: scu.669744
EXCISE DUTY RESTORATION OF GOODS Own use
[2004] UKVAT-Excise E00617
Bailii
England and Wales
Customs and Excise
Updated: 18 December 2021; Ref: scu.271694
The defendant had been convicted of evading a prohibition on importing articles of an obscene or indecent nature. He had been unaware of whether the articles were indecent images of children, or otherwise obscene images. Since the provisions which made these unlawful and therefore prohibited were so different, he claimed it was necessary to have proved that he knew the nature of what he was importing.
Held: It was not necessary in that way. The prosecution must prove that he was importing goods subject to a prohibition, and his activities were directed at evading that prohibition. Lord Hutton: ‘The offence created by section 170(2)(b) of the 1979 Act is the offence of being ‘knowingly concerned in any fraudulent evasion … of any prohibition . . with respect to the goods’. The essence of the offence is being knowingly concerned in the evasion of a prohibition. The jury were fully entitled to find that the behaviour of the appellant satisfied them that he was knowingly concerned in the evasion of a prohibition. His behaviour in buying genuine video films of ‘Spartacus’ and ‘The Godfather Part 2′ in the airport shop at Amsterdam Airport and obtaining receipts for them, leaving the genuine video films in the lavatory at Heathrow, and then producing the receipts which appeared to relate to the two video films containing indecent material, pointed quite clearly to the conclusion that he knew that he was involved in the evasion of a prohibition against importation.’
Lord Slynn of Hadley Lord Steyn Lord Hope of Craighead Lord Clyde Lord Hutton
Times 20-Jul-2001, Gazette 06-Sep-2001, [2001] UKHL 40, [2002] 2 AC 512, [2001] Crim LR 906, [2002] 1 Cr App R 1, [2001] 3 WLR 428, [2001] 4 All ER 97
Bailii, House of Lords
Customs and Excise Management Act 1979 170(2)(b), Customs Consolidation Act 1876 42, Obscene Publications Act 1959 1
England and Wales
Citing:
Cited – Conegate Ltd v HM Customs and Excise 1987
Even though the terms of paragraph 6 of schedule 3 to CEMA appear to give the court in forfeiture proceedings no choice but to condemn the goods if they are ‘liable to forfeiture’ under the Act, the court must refuse to do this if to do so would be . .
Approved – Regina v Hussain CACD 1969
The only mens rea necessary for proof of any offence of importing drugs was the knowledge that the goods were subject to a prohibition on importation. The accused must know ‘that what is on foot is the evasion of a prohibition against importation . .
Cited – Regina v Hennessey (Timothy) CACD 1978
The court considered the obligations of the prosecution on disclosure. The courts must: ‘keep in mind that those who prepare and conduct prosecutions owe a duty to the courts to ensure that all relevant evidence of help to an accused is either led . .
Cited – Regina v Taaffe HL 1984
For the purpose of section 170(2) of the 1979 Act a defendant must be judged on the facts as he believed them to be, such matter being an integral part of the inquiry as to whether he was knowingly concerned in a fraudulent evasion of a prohibition . .
Cited by:
Cited – Forbes v Secretary of State for the Home Department QBD 26-Jul-2005
The defendant argued that the 2003 Act was in breach of his article 8 rights. He had been registered as a sex offender, but the offence for which he had been convicted involved no proof of intention.
Held: The claimant having brought the . .
See Also – Forbes v Secretary of State for the Home Department CA 11-Jul-2006
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 . .
Lists of cited by and citing cases may be incomplete.
Crime, Customs and Excise
Updated: 18 December 2021; Ref: scu.88459
FTTTx CUSTOMS DUTY – appellant an approved registered owner of duty suspended goods under the Warehouse keepers and Owners of Warehoused Goods Regulations and so in possession of a ‘WOWGR’ – HMRC imposing conditions on the WOWGR – HMRC revoking the WOWGR – statutory review of both decisions – appeals to Tribunal – applications by HMRC to strike out appeals – whether no reasonable prospect of success – applications allowed and appeals struck out.
Redston TJ
[2014] UKFTT 712 (TC)
Bailii
Customs and Excise
Updated: 18 December 2021; Ref: scu.535349
Excise Duty – FA2008 Schedule 41, wrongdoing penalty based on lost revenue of a trading company in liquidation of which the appellant was a director – use of laundered fuel – appeal dismissed
[2014] UKFTT 720 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 18 December 2021; Ref: scu.535327
Tobacco products – restoration sought and refused – whether the Respondents’ decision not to restore was reasonable – appeal dismissed.
[2021] UKFTT 340 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 18 December 2021; Ref: scu.669756
EW Excise Duty – order of magistrates’ court condemning goods as forfeited – further goods deemed to be duly condemned as forfeited – application by owner of goods for restoration of goods – decision not to restore goods – review decision upholding original decision not to restore goods – review decision set aside by First-tier Tribunal – directions as to further review – whether directions appropriate – extent to which further review should investigate for any purpose whether duty paid on goods which were condemned as forfeited
[2014] UKUT 226 (TCC)
Bailii
England and Wales
Customs and Excise
Updated: 17 December 2021; Ref: scu.534512
ECJ Judgment Of The Court – Request for a preliminary ruling – Tariff classification – Common Customs Tariff – Combined Nomenclature – Headings 3204, 3212 and 3822 – Substance producing, by chemical reaction and exposure to a laser light, a fluorescent effect intended for the analysis of white blood cells
M Safjan, P
C-480/13, [2014] EUECJ C-480/13
Bailii
European
Customs and Excise
Updated: 17 December 2021; Ref: scu.534454
ECJ Advocate General’s Opinion – Appeal – Dumping – Implementing Regulation (EU) No 464/2011 – Importation of zeolite A powder originating in Bosnia and Herzegovina – Regulation (EC) No 1225/2009 – Article 2 – Normal Value – Commercial Operations normal
Mengozzi AG
C-393/13, [2014] EUECJ C-393/13 – O, ECLI: EU: C: 2014:2105, [2014] EUECJ C-393/13
Bailii, Bailii
Regulation (EU) No 464/2011, Regulation (EC) No 1225/2009
European, Customs and Excise
Updated: 17 December 2021; Ref: scu.534446
ECJ (Judgment Of The Court) – Reference for a preliminary ruling – Regulation (EEC) No 2658/87 – Common Customs Tariff – Tariff classification – Combined Nomenclature – Headings 8471 and 8528 – Plasma screens – Function as computer screen – Potential function as a television screen, after insertion of a video card
E. Juhasz, P
C-472/12, [2014] EUECJ C-472/12
Bailii
Regulation (EEC) No 2658/87
European
Customs and Excise, Media
Updated: 17 December 2021; Ref: scu.534451
Civil Evasion Penalty – Customs Duties – failure to declare six imports of mackerel from non-EU vessels – whether penalty or further mitigation appropriate – 20% penalty confirmed – Finance Act 2003, Sections 25 and 29 – Appeal dismissed
[2016] UKFTT 196 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 16 December 2021; Ref: scu.561896
The applicant had returned to England with a quantity of goods which the Customs and Excise deemed were not for his personal use. His car was seized, but ordered to be restored by the VAT and Duties Tribunal.
Held: There was now a two track process for recovery of goods seized; condemned goods might be recovered through the High Court or magistrates. Here the review officer had refused to review an earlier decision not to restore the goods. The tribunal had posed the wrong question. The complainant should be given an opportunuity for a review by a body exercising judicial disciplines. It is not open to the Tribunal to receive evidence as to private use unless he had served a notice challenging the forfeiture. His letter of complaint should be treated as such since no form of notice was laid down.
The Honourable Mr Justice Peter Smith
[2003] EWHC 2358 (Ch), Times 03-Dec-2003, Gazette 22-Jan-2004, [2004] 1 WLR 1160, [2003] All ER (D) 315
Bailii
England and Wales
Citing:
Cited – Gora and others v Commissioners of Customs and Excise and others CA 11-Apr-2003
The appellants challenged decisions of the VAT and Duties Tribunal after seizure of their goods, and in particular whether the cases had been criminal or civil cases and following Roth, whether the respondent’s policy had been lawful and . .
Cited – Lindsay v Commissioners of Customs and Excise CA 20-Feb-2002
The applicant was stopped at Customs carrying cigarettes over the quantity set for personal use. His car was seized, and Customs refused to return it. The cigarettes were for his own use and for sale to family members. He claimed the seizure was an . .
Cited – Gascoyne v Commissioners of Customs and Excise ChD 21-Feb-2003
The applicant challenged the respondent’s policy on restoration of vehicles confiscated on being found to be used for commercial smuggling. Vehicles would only be returned exceptionally. The applicant had written to the respondents who considered . .
Appeal from – Dickinson v Customs and Excise Excs 20-Feb-2003
Appeal under s.16 FA 1994 – Stopping vehicle and seizing it and tobacco – Whether stopping lawful – Whether seizure lawful – Hoverspeed (Administrative Court) – Whether adjournment should be granted – Intimidatory behaviour – Full compensation . .
Cited by:
Cited – 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 . .
Lists of cited by and citing cases may be incomplete.
Customs and Excise
Updated: 13 December 2021; Ref: scu.187007
EXCISE DUTY – refusal to register appellant as registered owner under Warehousekeepers and Owners of Warehoused Goods Regulations 1999 due to alleged inadequacy of information supplied – whether decision could reasonably have been arrived at – yes – whether further review of the original decision should be required – no – appeal dismissed
[2014] UKFTT 366 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 13 December 2021; Ref: scu.525386
FTTTx EXCISE DUTIES – intra – community transport of excise goods in duty suspension – whether a consignment arrived at stated destination- whether a duty point within the UK was established.
[2010] UKFTT 164 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 13 December 2021; Ref: scu.422188
Excise Duty Appeals : Practice and Procedure
[2019] UKFTT 28 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 13 December 2021; Ref: scu.632696
Excise Duty Tobacco : Hand Rolling – Excise and Customs Duty – importation of tobacco products – appeal against an assessment for excise duty pursuant to s 12(1A) of Finance Act 1994 and Civil Evasion Penalties pursuant to Schedule 41 of Finance Act 2008 – whether dishonesty – yes – whether allowances given to reduce penalties correct – yes – whether financial hardship a reason for discharging assessment – no – appeal dismissed
[2019] UKFTT 5 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 13 December 2021; Ref: scu.632703
Excise Duty Restoration of Vehicle (See Also Excise Appeal) : Commercial Vehicle
[2018] UKFTT 452 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 06 December 2021; Ref: scu.622366
Martin Spencer J
[2018] EWHC 3637 (QB)
Bailii
England and Wales
Customs and Excise
Updated: 06 December 2021; Ref: scu.632220
FTTTx Customs duty and VAT – importation of dutiable goods to a value of more than andpound;390 without declaring them – goods seized – legality of seizure not challenged – restoration applied for and refused – review of refusal requested, and decision confirmed – whether confirmation of decision on review was within range of decisions that could reasonably have been arrived at – held yes – appeal dismissed
[2014] UKFTT 609 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 06 December 2021; Ref: scu.533710
The court was asked as to the forfeiture of the Appellant’s Mercedes motor car following its use for smuggling of cigarettes, not by the Appellant herself, but a Mr T, although he had possession of the car with her consent.
Warren J
[2008] EWHC 536 (Ch)
Bailii
England and Wales
Customs and Excise
Updated: 06 December 2021; Ref: scu.267558
The respondents appealed against imposition of assessments for the diversion of alcohol products from bonded warehouses without payment of duties. Pretence had been made of deliveries abroad, but the goods were later diverted. The company was insolvent even without the impositions, but sought to delay the winding up to resolve its appeal against the impositions.
Held: Where there was a substantial and properly disputed debt, winding up would be delayed. However this is not a disputed debt, because it was deemed to be due once the assessment was issued. Did the appeal disturb that position? This is an excise duty case not a customs case, and the Customs Code did not apply. The debt was not suspended by the appeal. On the facts it was impossible to conclude that any fraud had taken place other than at the offices of the applicants.
Mr Justice Lawrence Collins
[2002] EWHC 2458 (Ch), [2003] BTC 5021
Bailii
Finance Act 1994 12(3), Value Added Tax Act 1994 73(7A)
England and Wales
Citing:
Cited – Re Welsh Brick Industries Ltd CA 1946
In a disputed debt case a winding-up order had been made by the county court judge. Notwithstanding that the company had been given unconditional leave to defend the petitioner’s action in the King’s Bench Division for recovery of the debt, it was . .
Cited – Commissioners of Customs and Excise v Broomco (1984) Ltd (Formerly Anchor Foods Ltd) CA 17-Aug-2000
When an appeal is lodged in a VAT dispute, the discretion as to whether to require the appellant to lodge security for costs in the appeal, was a decision exclusively to be decided by the tribunal itself. A decision as to such security could not be . .
Cited by:
Cited – Greenalls Management Ltd v Customs and Excise HL 12-May-2005
Volumes of vodka were transferred from a secure warehouse to a carrier for export. They were diverted, and not exported and the Customs sought the unpaid duty from the warehouse. The Directive provided that duty was payable on the ‘release for . .
Cited – Re Autotech Design Ltd, HMRC v Autotech Design Ltd ChD 2006
Michael Briggs QC summarised the approach to be adopted by the court at the hearing of for the appointment of an interim liquidator pending the hearing of an insolvency petition brought by the Revenue: ‘Although the formulations of the approach to . .
Cited – Revenue and Customs v SED Essex Ltd ChD 14-Jun-2013
Liquidator confirmed despite VAT challege
The Revenue sought the winding up of the company for non-payment of substantial arrears of VAT. The revenue had declined to allow VAT input claims. The company said that the petition was wrong since the debt was genuinely disputed.
Held: The . .
Lists of cited by and citing cases may be incomplete.
Customs and Excise, Insolvency
Updated: 06 December 2021; Ref: scu.178437
CUSTOMS DUTIES – seizure of gold jewellery – reasonableness of decision to refuse restoration – appeal dismissed
[2014] UKFTT 551 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 05 December 2021; Ref: scu.526907
Customs duty and VAT – whether the decision by Border Revenue not to restore goods to the owner when they had been lawfully seized at Heathrow on being presented for entry into the UK for free circulation with false documentation was a reasonable decision – Appeal dismissed
[2014]] UKFTT 498 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 05 December 2021; Ref: scu.526817
ECJ (Order of The President of The General Court) Application for interim measures – Subsidies – Imports of crystalline silicon photovoltaic modules and key components (cells) originating or consigned from China – Definitive countervailing duty – Application for suspension of operation of a measure – No urgency
Application for interim measures – Subsidies – Imports of crystalline silicon photovoltaic modules and key components (cells) originating or consigned from China – Definitive countervailing duty – Application for suspension of operation of a measure – No urgency
T-142/14, [2014] EUECJ T-142/14 – CO
Bailii
European
Customs and Excise
Updated: 04 December 2021; Ref: scu.526671
The claimant sought judicial review of the defendant’s decisions to seize and detain alcoholic drinks from his business premises.
Held: Goods could not lawfully be detained under section 139(1) for the purpose of ascertaining whether the power to detain them had been conferred by that provision.
Singh J
[2012] EWHC 1106 (Admin)
Bailii
Customs and Excise Management Act 1979 139(1)
Cited by:
See Also – First Stop Wholesale Ltd, Regina (on The Application of) v Revenue and Customs Admn 16-Jul-2012
The applicant challenged the court’s refusal to pay its costs after a finding that the seizure of goods by the respondent had been unlawful. The defendant argued that section 144 of the 1979 Act protected it against such an order.
Held: . .
See Also – First Stop Wholesale Ltd R (on The Application of) v Revenue and Customs Admn 5-Oct-2012
Claim for judicial review of various seizure notices issued by the defendants. The question was whether a statement in the notices that ‘no evidence of UK duty payment has been provided’ was a sufficient statement of the grounds for seizing the . .
See Also – HM Revenue and Customs v First Stop Wholesale Ltd and Another CA 12-Mar-2013
‘Appeals . . against orders . . arising out of the detention . . by HMRC of large quantities of alcohol from the warehouse and other premises of First Stop, the respondent to the first two appeals and the appellant in the third. At the time the . .
See also – 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 . .
See Also – Eastenders Cash and Carry Plc and Others, Regina (on The Application of) v Revenue and Customs SC 11-Jun-2014
Alcoholic drinks had been seized by the respondents pending further enquiries with a view to a possible forfeiture, then held and returned but only under court order. The company had complained that the detention of the goods was unlawful. The . .
Lists of cited by and citing cases may be incomplete.
Customs and Excise
Updated: 04 December 2021; Ref: scu.526587
The applicant challenged the court’s refusal to pay its costs after a finding that the seizure of goods by the respondent had been unlawful. The defendant argued that section 144 of the 1979 Act protected it against such an order.
Held: Section 144(2) did not protect the Commissioners against an award of costs, on the basis that the reason given for detaining the goods, being unlawful, could not amount to ‘reasonable grounds’ within the meaning of that provision.
Singh J
[2012] EWHC 2191 (Admin)
Bailii
Customs and Excise Management Act 1979 144(2)
Citing:
See Also – First Stop Wholesale Ltd, Regina (on The Application of) v Revenue and Customs Admn 27-Mar-2012
The claimant sought judicial review of the defendant’s decisions to seize and detain alcoholic drinks from his business premises.
Held: Goods could not lawfully be detained under section 139(1) for the purpose of ascertaining whether the power . .
Cited by:
See Also – First Stop Wholesale Ltd R (on The Application of) v Revenue and Customs Admn 5-Oct-2012
Claim for judicial review of various seizure notices issued by the defendants. The question was whether a statement in the notices that ‘no evidence of UK duty payment has been provided’ was a sufficient statement of the grounds for seizing the . .
See Also – HM Revenue and Customs v First Stop Wholesale Ltd and Another CA 12-Mar-2013
‘Appeals . . against orders . . arising out of the detention . . by HMRC of large quantities of alcohol from the warehouse and other premises of First Stop, the respondent to the first two appeals and the appellant in the third. At the time the . .
See Also – Eastenders Cash And Carry Plc And Others v The United Kingdom ECHR 27-Nov-2013
Statement of Facts – The company’s goods had been detained by Customs and Excise. A court later ordered their return, but found the detention to have been with reasonable cause. The Revenue had successfully argued that costs could not be awarded . .
See Also – 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 . .
See Also – Eastenders Cash and Carry Plc and Others, Regina (on The Application of) v Revenue and Customs SC 11-Jun-2014
Alcoholic drinks had been seized by the respondents pending further enquiries with a view to a possible forfeiture, then held and returned but only under court order. The company had complained that the detention of the goods was unlawful. The . .
Lists of cited by and citing cases may be incomplete.
Customs and Excise
Updated: 04 December 2021; Ref: scu.526589
ECJ (Judgment Of The Court) Failure to fulfill obligations – State aid – Decisions 2006/323/EC and 2007/375/CE – Exemption from excise duty on mineral oils used as fuel for alumina production in Sardinia – Recovery – Decisions stay of execution of a payment notice taken by a national court
C-547/11, [2014] EUECJ C-547/11
Bailii
European
Customs and Excise
Updated: 04 December 2021; Ref: scu.526309
CUSTOMS DUTIES – duty suspension – shipwork end-use relief – imported goods used in manufacture of lobster creels subsequently supplied for equipping fishing vessels – refusal of renewal of authorisation – whether processing of imported goods in the course of manufacture of creels excluded the goods from end-use relief – Council Regulation 2658/87/EEC, Annex I, Part One, Section II.A.1
[2014] UKUT 97 (TCC)
Bailii
England and Wales
Customs and Excise
Updated: 03 December 2021; Ref: scu.525877
ECJ Reference for a preliminary ruling – Tariff classification – Common Customs Tariff – Combined Nomenclature – Section XVI, note 2 – Headings 8422, 8456, 8473, 8501, 8504, 8543, 8544 and 8473 – Concepts of ‘parts’ and ‘articles’ – Parts and accessories (motors, power supplies, lasers, generators, cables and heat sealers) intended for programming systems – No precedence of heading 8473 over other headings of Chapters 84 or 85
L Bay Larsen P
C-297/13, [2014] EUECJ C-297/13
Bailii
European, Customs and Excise
Updated: 03 December 2021; Ref: scu.525520
ECJ Combined Nomenclature – Tariff headings – Medicaments within the meaning of heading 3004 – Notion – Nutritional preparations intended to be administered only enterally under medical supervision to persons undergoing medical treatment – Beverages within the meaning of heading 2202 – Notion – Nutritional liquids intended to be administered enterally and not to be drunk
A. Borg Barthet, P
C-267/13, [2014] EUECJ C-267/13
Bailii
European, Customs and Excise
Updated: 03 December 2021; Ref: scu.525434
EXCISE DUTY RESTORATION OF GOODS – application to strike out appeal – seizure of excise goods and vehicle not contested – appeal against refusal to restore vehicle without payment of fee – jurisdiction of the tribunal – HMRC v Jones and Jones [2011] EWCA Civ 824 applied – application granted – appeal struck out
[2014] UKFTT 365 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 03 December 2021; Ref: scu.525341
Customs Duty – import tariff classification – was HMRC’s classification of product correct – no – appeal allowed
[2014] UKFTT 368 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 03 December 2021; Ref: scu.525351
CUSTOMS DUTY- Temporary Admission Procedure – Whether imported vehicles were re-exported/released into free circulation – If not whether appellant ‘debtor’ under the Customs Code – Appeal allowed in part
[2014] UKFTT 370 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 03 December 2021; Ref: scu.525319
FTTTx CUSTOMS DUTY AND VAT- gold seized from appellant traveller as liable to duty on importation on her failure to declare it as so liable – no condemnation proceedings brought – gold therefore condemned as forfeit – whether respondents refusal to restore gold to appellant reasonable – yes – appeal dismissed
[2014] UKFTT 219 (TC)
Bailii
VAT, Customs and Excise
Updated: 03 December 2021; Ref: scu.525220
ECJ Failure to fulfill obligations – Excise duties on alcohol and alcoholic beverages – Directive 92/83/EEC – Determination of rate of duty – Production on ethyl alcohol in a distillery subject to an excise – 0 – Exemption from excise duty for the production of ethyl alcohol by private persons
A. Borg Barthet, P
C-115/13, [2014] EUECJ C-115/13
Bailii
Directive 92/83/EEC
European, Customs and Excise
Updated: 02 December 2021; Ref: scu.523683
ECJ Reference for a preliminary ruling – Common Customs Tariff – Tariff classification – Combined Nomenclature – TARIC Codes 7019 59 00 10 and 7019 59 00 90 – Regulations imposing anti-dumping duties on imports of certain open mesh fabrics of glass fibres originating in China – Discrepancies between language versions – Obligation to pay the anti-dumping duty
C-74/13, [2014] EUECJ C-74/13
Bailii
European
Customs and Excise
Updated: 02 December 2021; Ref: scu.523642
The appellant imported clothing manufactured outside the EU, along with hangers supplied by a third party. The manufacturers were re-imbursed the cost of acquiring the hangers, but the appellants had agreed an inflated price with the hanger suppliers, taking a rebate of the difference. The Revenue had successfully argued that the customs value should not allow for the rebate.
Held: The Regulations provided that ‘the customs value of imported goods ‘shall be the transaction value, that is, the price actually paid or payable for the goods when sold for export to the customs territory of the Community, adjusted, where necessary, in accordance with Articles 32 and 33’. Asda argued for a purposive interpretation of the Regulation.
Moore-Bick, Gloster, Vos LJJ
[2014] EWCA Civ 317
Bailii
Council Regulation (EEC) No 2913/92
England and Wales
Citing:
At FTTTx – Asda Stores Ltd v Revenue and Customs FTTTx 3-May-2012
FTTTx IMPORT DUTY – customs value – clothing imported together with hangers etc -hangers supplied to overseas supplier of clothing by separate overseas hanger supplier nominated by UK importer – price for hangers . .
At UTTC – HMRC v Asda Stores Ltd UTTC 8-May-2013
UTTC IMPORT DUTY – customs value – Articles 29 and 32 of Community Customs Code (Regulation 2913/92). . .
Cited – Hauptzollamt Itzehoe v HJ Repenning Gmbh ECJ 12-Jun-1986
ECJ Article 3(1) of Council Regulation No 1224/80 on the valuation of goods for customs purposes must be interpreted as meaning that where goods bought free of defects are damaged before being released for free . .
Cited – Unifert Handels GmbH, Warendorf v Hauptzollamt Munster ECJ 6-Jun-1990
ECJ Common Customs Tariff – Customs value – Transaction value – Determination – Parties to the contract of sale established in the Community – Not material – Successive sales at different prices – Choices open to . .
Lists of cited by and citing cases may be incomplete.
Customs and Excise, European
Updated: 02 December 2021; Ref: scu.523294
ECJ Reference for a preliminary ruling – Community Customs Code – Articles 243 and 245 – Regulation (EEC) No 2454/93 – Article 181a – Decision amenable to review – Admissibility of legal proceedings where a prior administrative complaint has not been made – Principle of respect for the rights of defence
A. Tizzano, P
C-29/13, [2014] EUECJ C-29/13
Bailii
European
Customs and Excise
Updated: 01 December 2021; Ref: scu.522482
ECJ Request for a preliminary ruling – Community Customs Code – Articles 70(1) and 78 – Customs declarations – Partial examination of goods – Sampling – Incorrect code – Application of the results to identical goods covered by earlier customs declarations after release – Post-release examination – Impossible to request a further examination of the goods
M. Ilesic, P
[2014] EUECJ C-571/12, C-571/12
Bailii
Citing:
Opinion – Greencarrier Freight Services Latvia (Bibliographic Notice) ECJ 5-Dec-2013
ECJ Opinion – Customs union – Customs Code – Articles 70, 78, 221 of Regulation (EEC) No 2913/92 – Revision of customs declarations – Partial examination of goods – Extension of audit results to identical goods . .
Lists of cited by and citing cases may be incomplete.
European, Customs and Excise
Updated: 01 December 2021; Ref: scu.522274
FTTTx EXCISE DUTY – Appeal against decision to restore wine seized on entry into the UK on payment of duty and VAT – Whether the decision could reasonably have been reached -Yes – Appeal dismissed
[2014] UKFTT 180 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 30 November 2021; Ref: scu.521781
Customs Duty – classification – fancy dress Costumes
[2014] UKFTT 87 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 30 November 2021; Ref: scu.521731
EXCISE DUTY – NON-RESTORATION OF VEHICLE – Evidence of Own Use of Excise Goods – Not Admitted – Abuse of Process – Was the Non-Restoration Proportionate – Yes – Did the Appellants suffer Exceptional hardship – No – Was the decision reasonable – Yes – Appeal Dismissed
[2010] UKFTT 207 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 30 November 2021; Ref: scu.422217
The Claimants apply for injunctive relief in relation to the seizures of very substantial material, electronic and documentary, from the Claimants’ premise
Freedman J
[2018] EWHC 3476 (QB)
Bailii
England and Wales
Customs and Excise
Updated: 30 November 2021; Ref: scu.632213
Excise duty – seized goods – restoration – application to strike out parts of appeal based on alleged non-compliance with Article 6 ECHR and allegations of unlawfulness of seizure – Jones and other authorities considered – application granted
[2014] UKFTT 217 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 30 November 2021; Ref: scu.525221
ECJ EXCISE DUTY – diversion of excise goods – liability of registered owner – Regulations 8 and 9 Excise Goods (Holding, Movement and Duty Point) Regulations 2010 – whether the registered owner was aware or should have been aware of the diversion – revocation of registration – whether review decision reasonable – VAT – evidence of removal from the UK – appeal against excise duty assessment allowed – appeal against review decision confirming revocation of registration allowed – appeal against VAT assessment dismissed
[2014] UKFTT 53 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 30 November 2021; Ref: scu.521729
Excise – appeal for restoration of vehicle – load on attached trailer hydrocarbon fuel – appeal dismissed
[2010] UKFTT 291 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 30 November 2021; Ref: scu.422259
FTTTx EXCISE DUTY – section 55(2) and 62(2) Alcoholic Liquors Duties Act 1979 and Cider and Perry Regulations 1989 and Wine and Made Wine Regulations 1989 – whether a discontinuance within regulation 13(a) of each set of Regulations on a sale of a business holding stock of cider and made-wine as a going concern – held yes – whether liability to duty on the discontinuance arises in each case on the company whose business was discontinued – held yes – Appeal dismissed.
[2010] UKFTT 201 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 30 November 2021; Ref: scu.422220
FTTTx EXCISE – diversion of goods in bond after they left appellant’s warehouse – whether diversion resulted in ‘losses’ within the meaning of exemption for fortuitous events – no – whether Directive 92/12/EC Art 20(1) limited to detections made during the course of a movement – yes – Art 20(3) applied – appeal dismissed
[2014] UKFTT 149 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 30 November 2021; Ref: scu.521655
[2021] UKFTT 385 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 30 November 2021; Ref: scu.669780
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 the orders had been made by consent did not necessarily preclude an appeal based on a mistake of law after wrong legal advice.
‘Playing an active part in the handling of goods so as to assist in their commercial realisation does not alone establish that a person has benefited from his criminal activity. In order to obtain the goods for the purposes of section 156 of POCA 2002 or article 8 of the Proceeds of Crime (Northern Ireland) Order 1996, it must be established by the evidence or reasonable inferences drawn therefrom that such a person has actually obtained a benefit.’
Lord Neuberger, President, Lord Mance, Lord Kerr, Lord Hughes, Lord Toulson
[2014] UKSC 5, [2014] 1 AC 678, [2014] 2 Cr App R (S) 33, [2014] NI 292, [2014] 2 All ER 170, [2014] 2 WLR 267, [2014] Lloyd’s Rep FC 253, [2014] WLR(D) 40, UKSC 2012/0045, UKSC 2012/0044, UKSC 2012/0043, UKSC 2012/0041
Bailii, WLRD, Bailii Summary, SC, SC Summary
Customs & Excise Management Act 1979, Tobacco Products Duty Act 1979, Tobacco Products Regulations 2001
Northern Ireland
Citing:
Appeal from – Mackle and Others, Regina v CANI 16-Oct-2007
The defendants appealed against confiscation orders made on sentencing for conspiracy to import cigarettes so as to evade customs duty.
Held: Girvan LJ identified the two principal issues as (i) whether the appellants had consented to the . .
Cited – Regina v Czyzewski; Regina v Bryan; Regina v Mitchell; Regina v Diafi; Regina v Ward CACD 16-Jul-2003
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 . .
Cited – Rooney and Others, Re Attorney General’s Reference (Number 1 of 2005) CANI 11-Nov-2005
The defendants had been convicted or armed robbery. The Attorney General appealed against the sentences saying they were too lenient. Rooney argued that his plea of guilty had been after an indication by the judge and the reference was misguided. . .
Cited – Bailey, Regina v CACD 15-Nov-2007
The defendant appealed against a confiscation order. . .
Cited – Hirani, Regina v CACD 11-Jun-2008
. .
Cited – Chambers, Regina v CACD 17-Oct-2008
The court found that a customs prosecution for evasion of duty by excess tobacco imports was incorrectly founded, after failing to acknowledge a change in the 1992 Regulations brought in in 2001. Also, a day labourer who had merely assisted in . .
Cited – May, Regina v HL 14-May-2008
The defendant had been convicted of involvement in a substantial VAT fraud, and made subject to a confiscation order. He was made subject to a confiscation order in respect of the amounts lost to the fraud where he was involved, but argued that the . .
Cited – Crown Prosecution Service v Jennings HL 14-May-2008
The appellant appealed against the refusal to discharge a restraint order under the 1988 Act. The sum found to have been obtained in the later trial vastly exceeded the sum the defendant said had ever come within his control or benefit.
Held: . .
Cited – White and Others v Regina CACD 5-May-2010
The defendants appealed against confiscation orders made after a finding that they had been involved (separately) in the smuggling of tobacco, suggesting a conflict between the 1992 Regulations and the Directive.
Held: The appeals variously . .
Cited – Bajwa and Others, Regina v CACD 6-May-2011
The defendants appealed against confiscation orders . .
Cited – Regina v Emmett and Another HL 16-Oct-1997
The defendants had been arrested as they unloaded four tons of cannabis from a boat.
Held: Their appeal against a confiscation order was allowed despite the acceptance of a statement when the acceptance had been based on a mistake of law or . .
Cited – Regina v J CACD 4-Jul-2000
It does not necessarily follow from the mere possession of drugs that a person is not a mere minder or custodian . .
Cited – Johannes, Regina v CACD 5-Dec-2001
. .
Cited – Regina v Green HL 14-May-2008
The appellant had been found to have received criminal proceeds along with another. He appealed against an order making him liable for the full amount.
Held: The appeal failed. The defendant’s argument did not face the finding that he had been . .
Cited – Sivaraman, Regina v CACD 24-Jul-2008
The manager of a service station had accepted deliveries of ‘off road’ diesel on behalf of his employer, who had then sold it on without payment of duty. The judge had felt constrained (‘contrary to his commonsense view of the true benefit’) to . .
Cited – Allpress and others v Regina CACD 20-Jan-2009
The court considered the phrase requiring a payment having the quality of a reward received in connection with commission of the relevant offence. Toulson LJ stressed the need to have regard to the whole phrase and its effect as a matter of . .
Cited – Revenue and Customs Prosecutions Office v Mitchell CACD 21-Jan-2009
Sentencing judges should be astute to ensure that they are satisfied that agreements on the amount to be recovered by way of confiscation orders are soundly based. . .
Cited – Khan and Others, Regina v CACD 12-Mar-2009
The court discussed constricting of the classes of individual liable for duty on tobacco products which the 2001 Regulations introduced. . .
Cited – Bell and Others v Regina CACD 18-Jan-2011
Appeals against confiscation orders which had been made in respect of evaded duty on tobacco products smuggled into the United Kingdom for resale. The prosecution had wrongly claimed benefit in the sum of the evaded duty as a pecuniary advantage . .
Lists of cited by and citing cases may be incomplete.
Criminal Sentencing, Customs and Excise
Updated: 29 November 2021; Ref: scu.521155
UTTC Customs duty – classification – whether mastectomy bra a brassiere under CN 6212 or an orthopaedic device etc under CN 9021 ‘ mastectomy bra an orthopaedic device under CN 9021 10 10 by virtue of Note 6 to Chapter 90 – appeal allowed
[2013] UKUT 394 (TCC)
Bailii
England and Wales
Citing:
At FTTTx – Amoena (UK) Ltd v Revenue and Customs FTTTx 21-Oct-2011
CUSTOMS DUTY – Whether Mastectomy bra should be classified to commodity code 6212 1090 00 as a clothing article – whether proper to code 9021 1010 00 as an orthopaedic device – appeal dismissed . .
Cited by:
At UTTC – Amoena (UK) Ltd v HM Revenue and Customs CA 29-Jan-2015
Appeal as to the appropriate classification, and hence level of customs duty, for a mastectomy bra. . .
At UTTC – Amoena (UK) Ltd v Revenue and Customs SC 13-Jul-2016
The court considered the proper classification under customs codes for a mastectomy bra. The First Tier Tribunal had found no evidence that it had an medical purpose beyond the containment of the breast from.
Held: The appeal succeeded.
Customs and Excise
Updated: 29 November 2021; Ref: scu.521004
ECJ Customs action against goods suspected of infringing intellectual property rights – Regulation (EC) No 1383/2003 – Article 13(1) – Competent authority to conduct proceedings to determine whether an intellectual property right has been infringed – Competence of the customs authorities to initiate proceedings to determine whether an intellectual property right has been infringed – Article 47 of the Charter of Fundamental Rights of the European Union
Cruz Villalon AG
C-583/12, [2014] EUECJ C-583/12
Bailii
Regulation (EC) No 1383/2003 13(1)
European, Customs and Excise, Intellectual Property
Updated: 29 November 2021; Ref: scu.520799
Europa Article 104(3) of the Rules of Procedure – Common customs tariff – Tariff headings – Nicotine patches – Force in law of a classification opinion of the World Customs Organisation
C-206/03
European
Customs and Excise
Updated: 29 November 2021; Ref: scu.233273
ECJ Opinion – Customs union – Customs Code – Articles 70, 78, 221 of Regulation (EEC) No 2913/92 – Revision of customs declarations – Partial examination of goods – Extension of audit results to identical goods included in other statements – Eligibility – verification – Can not request a further examination – Limitation period – Legal certainty
Mengozzi AG
C-571/12, [2013] EUECJ C-571/12
Bailii
Regulation (EEC) No 2913/92
Cited by:
Opinion – Greencarrier Freight Services Latvia (Bibliographic Notice) ECJ 27-Feb-2014
ECJ Request for a preliminary ruling – Community Customs Code – Articles 70(1) and 78 – Customs declarations – Partial examination of goods – Sampling – Incorrect code – Application of the results to identical . .
Lists of cited by and citing cases may be incomplete.
European, Customs and Excise
Updated: 28 November 2021; Ref: scu.519477
Customs and Excise Civil Evasion Penalty – Finance Act 1994 section 8 and the Finance Act 2003 section 25(1) -‘Was the Appellant dishonest – yes – Were the penalties and deductions correctly calculated – Yes -‘Reasonable Excuse or Special Circumstances – No – APPEAL DISMISSED
[2021] UKFTT 401 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 28 November 2021; Ref: scu.669782
Statement of Facts – The company’s goods had been detained by Customs and Excise. A court later ordered their return, but found the detention to have been with reasonable cause. The Revenue had successfully argued that costs could not be awarded against them under a statutory immunity.
16788/13 – Communicated Case, [2013] ECHR 1284, [2014] ECHR 1246
Bailii, Bailii
European Convention on Human Rights, Customs and Excise Management Act 1979 144
Human Rights
Citing:
See Also – Eastenders Cash and Carry Plc and Another v Revenue and Customs Admn 4-Nov-2010
Applications for judicial review in relation to alcoholic goods detained by the Defendants on grounds of a suspicion that duty may not have been paid in respect of them.
Sales J said: ‘In my view, there is a clear reason why Parliament wished . .
See Also – Eastenders Cash and Carry Plc v Revenue and Customs FTTTx 29-Dec-2010
FTTTx Excise Duty – warehouse – application for registration as an owner of goods under Warehousekeepers and Owners of Goods Regulations 1999 (‘WOWGR’) – whether decision of HMRC could reasonably have been . .
See Also – Eastenders Cash and Carry Plc v South Western Magistrates’ Court Admn 22-Mar-2011
The claimant sought judicial review of decisions by the magistrates first to issue search warrants, and then to refuse to disclose the information on which it had been based.
Held: The documentation now having been disclosed the second part of . .
See Also – Eastenders Cash and Carry Plc and Others v HM Revenue and Customs CA 20-Jan-2012
The Court considered the lawfulness of the exercise of the power claimed by the Commissioners of Her Majesty’s Customs and Excise (HMRC) to detain goods temporarily for the purpose of investigating their status. . .
See Also – Eastenders Cash and Carry Plc v Revenue and Customs FTTTx 27-Mar-2012
FTTTx Procedure – costs – application for costs out of time – whether discretion to entertain an application should be exercised – Rule 5 (3) (a) Tribunal Rules 2009 – whether direction should be made to apply . .
See Also – Eastenders Cash and Carry Plc and Another v HM Revenue and Customs CA 22-May-2012
The appellants had succeeded in resisting proceedings commenced by the respondents for the seizure of goods. The respondent now argued that costs should not follow the event, asserting a statutory bar. The appellant additionally argued that any such . .
See Also – First Stop Wholesale Ltd, Regina (on The Application of) v Revenue and Customs Admn 16-Jul-2012
The applicant challenged the court’s refusal to pay its costs after a finding that the seizure of goods by the respondent had been unlawful. The defendant argued that section 144 of the 1979 Act protected it against such an order.
Held: . .
See Also – First Stop Wholesale Ltd R (on The Application of) v Revenue and Customs Admn 5-Oct-2012
Claim for judicial review of various seizure notices issued by the defendants. The question was whether a statement in the notices that ‘no evidence of UK duty payment has been provided’ was a sufficient statement of the grounds for seizing the . .
Cited – Crown Prosecution Service v The Eastenders Group and Another CACD 23-Nov-2012
‘application by the CPS for permission to appeal against . . orders made . . in the Central Criminal Court on 8 May 2012. I use the expression ‘in form’ because as will appear there are issues as to the jurisdiction of the court. The case raises . .
See Also – HM Revenue and Customs v First Stop Wholesale Ltd and Another CA 12-Mar-2013
‘Appeals . . against orders . . arising out of the detention . . by HMRC of large quantities of alcohol from the warehouse and other premises of First Stop, the respondent to the first two appeals and the appellant in the third. At the time the . .
Cited – Stankiewicz v Poland ECHR 6-Apr-2006
The applicants complained under Article 6-1 of the Convention that a decision refusing to reimburse the costs they had borne in respect of a civil claim that the Public Prosecutor unsuccessfully lodged against them was in breach of these provisions. . .
Lists of cited by and citing cases may be incomplete.
Human Rights, Customs and Excise
Updated: 27 November 2021; Ref: scu.519053
The court was asked whether the process of condemnation and forfeiture of goods pursuant to section 139 and Schedule 3 of the Customs and Excise Management Act 1979 is civil or criminal in nature for the purposes of Article 6 of the European Convention on Human Rights.
Richards, Elias LJJ
[2013] EWCA Civ 1643
Bailii
European Convention on Human Rights 6
England and Wales
Customs and Excise, Human Rights
Updated: 27 November 2021; Ref: scu.519016
ECJ Customs value – Goods exported to a third country – Export refunds – Processing in the exporting country regarded as non-substantial – Re-export of goods to the European Union – Determination of the customs value – Transaction value
C-116/12, [2013] EUECJ C-116/12
Bailii
European, Customs and Excise
Updated: 27 November 2021; Ref: scu.518967
Excise – Detention and seizure of hydrocarbon fuel oils- Notice served under paragraph 1 of Schedule 3 of the Customs and Excise Management Act 1979- absence of appeal notice within one month- solicitors involved- request for restoration of fuel – refusal of restoration – appeal- operation of deeming provision in paragraph 5 of 1979 Act – whether appellant able on appeal to seek determination on issue of lawfulness of detention and seizure- absence of good reasons for non service of notice of appeal
[2006] UKVAT-Excise E00971
Bailii
England and Wales
Customs and Excise
Updated: 27 November 2021; Ref: scu.272051
FTTTx EXCISE DUTY – non-restoration of goods – goods condemned as forfeit – certain factors unknown to reviewing officer at the time of review – was the decision reasonable? – no – appeal allowed.
[2011] UKFTT 444 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 27 November 2021; Ref: scu.443173
FTTTx EXCISE DUTY – Appeal against decision not to restore vehicle seized on entry into the UK – Whether the decision could reasonably have been reached – Yes – Whether exceptional hardship – No – Appeal dismissed
Brooks TJ
[2013] UKFTT 643 (TC)
Bailii
England and Wales
Citing:
Cited – Harris v The Director of Border Revenue FTTTx 19-Feb-2013
FTTTx EXCISE DUTY – restoration – whether decision not to restore reasonable having regard in particular to evidence of travel patterns of which was not before the officer making the decision.
Hellier TJ . .
Lists of cited by and citing cases may be incomplete.
Customs and Excise
Updated: 26 November 2021; Ref: scu.518599
FTTx Excise Duty – Seizure and forfeiture of vehicle under Section 141 CEMA 1979 given its use in the carriage of non-duty paid alcohol – appeal against vestation subject to condition(s) – Appeal dismissed
[2013] UKFTT 613 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 26 November 2021; Ref: scu.517738
FTTTx EXCISE DUTIES – Restoration – Reasonableness of decision to not to restore used vehicle and trailer seized in the course of smuggling tobacco into the UK – Previous decision of Tribunal holding decision not to restore unreasonable and direction to carry out further review taking into account Tribunal’s findings of fact – Decision on review to restore vehicle on payment of fee of andpound;32,825-Whether decision reasonable in all the circumstances-No-Appeal allowed
Herrington J
[2013] UKFTT 634 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 25 November 2021; Ref: scu.517718
ECJ Dumping – Imports of certain aluminium foil originating in Armenia, Brazil and China – Accession of Armenia to the WTO – Market economy treatment – Article 2(7) of Regulation (EC) No 384/96 – Whether compatible with the Anti-Dumping Agreement – Article 277 TFEU
N.J. Forwood P
T-512/09, [2013] EUECJ T-512/09, [2017] EUECJ T-512/09
Bailii, Bailii
Regulation (EC) No 384/96 2(7)
European
Customs and Excise
Updated: 25 November 2021; Ref: scu.517564
Customs –
Act 3 Anne, c. 13, and 9 Geo. II.-Indemnity Act, 18 Geo. II.-Tobacco was imported from the Plantations abroad, by merchants in Leith, upon which the usual duties were paid. Afterwards it was exported, and, in terms of the act in such cases, a drawback of the whole duty was obtained, and the goods exported under a certificate that they were for foreign export. After the ship proceeded to sea the tobacco was clandestinely relanded: Held that the Indemnity Act; 18 Geo. II., did not apply to such a case, and that the tobacco was forfeited, and the penalties attached.
[1753] UKHL 2 – Paton – 1
Bailii
Scotland
Customs and Excise
Updated: 22 November 2021; Ref: scu.558211
ECJ Customs union and Common Customs Tariff – Preferential arrangement for the import of products originating in the African, Caribbean and Pacific (ACP) States – Articles 16 and 32 of Protocol 1 to Annex V of the Cotonou Agreement – Import of synthetic fibres from Nigeria into the European Union – Irregularities in the movement certificate EUR.1 established by the competent authorities of the State of export – Stamp not matching the specimen notified to the Commission – Post-clearance and replacement certificates – Community Customs Code – Articles 220 and 236 – Possibility of retrospective application of a preferential customs duty no longer in effect on the date when the request for repayment is made – Conditions
C-175/12, [2013] EUECJ C-175/12
Bailii
European
Customs and Excise
Updated: 22 November 2021; Ref: scu.516990
FTTTx Excise Duty and Value Added Tax – Alleged release to the home market of duty-suspended whisky and vodka despatched from the Appellant’s warehouse – One factual dispute and various secondary legal questions – Appeal dismissed
[2013] UKFTT 556 (TC)
Bailii
Customs and Excise
Updated: 22 November 2021; Ref: scu.516916
CUSTOMS DUTIES – sales by retail of goods placed in temporary storage – terms of sale providing that retail customer becomes importer and seller his agent – duty on individual items below de minimis threshold – whether such sales permissible – no
VALUE ADDED TAX – import VAT payable by retail customer based on customs value and less than VAT due on conventional retail sale – reduction in duty and VAT for benefit of seller – whether arrangements abusive – yes – full amount of duty and tax payable – appeal dismissed
[2010[ UKFTT 181 (TC), [2010] SFTD 914, [2010] STI 2550
Bailii
England and Wales
VAT, Customs and Excise
Updated: 22 November 2021; Ref: scu.422203
FTTTx Excise Duty – Importation of tobacco products – Concealment – Seizure and confiscation of tobacco and vehicle – CEMA 1979 sections 139 and 141 – Refusal of restoration of vehicle – Whether refusal reasonable in the circumstances – Yes – Whether exceptional hardship – No – Appeal dismissed.
[2013] UKFTT 512 (TC)
Bailii
Customs and Excise
Updated: 21 November 2021; Ref: scu.516303
FTTTx Customs duty and VAT on importation of camera parts purchased on e-bay – how to calculate ‘customs value’ – whether the cost of postage should be included in the ‘customs value’ – whether it is relevant when parts were sold by and despatched by a US seller that they had originally been manufactured in Germany – whether it is relevant that the camera was incomplete and in a state in which it would not work – whether VAT had been waived
[2013] UKFTT 413 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 20 November 2021; Ref: scu.515175
EXCISE DUTY- refusal by HMRC lo vary authorisation grouted to user of trade specific denatured alcohol under Alcoholic Liquor Duties Act 1979 -whether decision capable of appeal to FTT – no – whether customer of user had standing to bring appeal – no – appeal struck out – proper approach to applications to strike out based on lack of jurisdiction
[2018] UKUT 393 (TCC)
Bailii
England and Wales
Customs and Excise
Updated: 19 November 2021; Ref: scu.632165
[2013] EWHC 2405 (Admin)
Bailii
England and Wales
Customs and Excise
Updated: 19 November 2021; Ref: scu.514466
FTTTX EXCISE DUTY – Appellant unable to produce amusement machine licence for period between expiry of previous licence and receipt of application for new licence following issue of a default notice – Default licence and ‘best judgement’ assessment issued – Whether HMRC entitled to issue default licence – Yes – Whether HMRC had acted perversely or in bad faith in making assessment – No – Whether taxpayer had shown assessments were wrong – No – Appeal dismissed
[2013] UKFTT 393 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 18 November 2021; Ref: scu.514184
FTTTx Excise duty – restoration – tobacco smuggling by driver of HGV – driver previously dismissed by related employer for tobacco smuggling – re-employed after pleas from wife – Appellant’s tractor unit seized as well as tobacco – legality of seizure not challenged – UKBA decided to offer to restore tractor unit upon payment of evaded duty – whether such a decision could reasonably have been arrived at – held yes – appeal dismissed
[2013] UKFTT 390 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 18 November 2021; Ref: scu.514187
EXCISE DUTY – NON-RESTORATION OF VEHICLE – the Appellant’s vehicle seized for carrying 12 kilograms of hand rolling tobacco – no challenge to the magistrates on seizure – importation for commercial purposes – was the decision not to restore the vehicle reasonable? – Yes – Appeal dismissed.
[2012] UKFTT 245 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 18 November 2021; Ref: scu.462682
Excise Duty – Rebated gas oil (red diesel) found in tank of vehicle – civil penalty – Whether reasonable excuse – Yes – Appeal allowed – sections 9 and 10 Finance Act 1994
[2011] UKFTT 224 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 18 November 2021; Ref: scu.442965
FTTTx EXCISE DUTY – restoration – decision not to restore tractor and trailer – decision sent by fax to Appellant – no request for review within 45 days – application made nine months later and refused by Border Force – whether appropriate to order review – no – held on evidence that Appellant received complete decision by fax – held in the alternative that receipt of incomplete fax should have put Appellant on enquiry as to nature of letter – absence of justification for ordering late review – absence of review precluded appeal against restoration
[2013] UKFTT 330 (TC)
Bailii
Customs and Excise
Updated: 17 November 2021; Ref: scu.513489
FTTTx EXCISE DUTY – assessment in relation to excise goods seized from the appellant – jurisdiction of the tribunal – Revenue and Customs Commissioners v Jones and Jones [2011] EWCA Civ 824 considered – application to strike out appeal – application refused
[2013] UKFTT 339 (TC)
Bailii
Customs and Excise
Updated: 17 November 2021; Ref: scu.513476
FTTTx Excise Duty – reclaim of excise duty on export of alcohol – whether claim for Drawback relief valid – No – whether denial of claim disproportionate – No -whether decision unreasonable -No – Appeal dismissed
[2013] UKFTT 285 (TC)
Bailii
Customs and Excise
Updated: 17 November 2021; Ref: scu.513451
FTTTx EXCISE DUTIES – alcohol – excise duty points and payment of duty – whether goods released for consumption by warehousekeeper – champagne dispatched from one tax warehouse to another – recipient warehouse approved only for beer – whether recipient warehouse approved in relation to excise goods of the same class or description – no – appeal dismissed
[2013] UKFTT 283 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 17 November 2021; Ref: scu.513442
FTTTx CUSTOMS DUTY – classification – permission to appeal out of time granted – device classified under heading 9031 80 38 90 – whether device correctly classified by HMRC under heading 9031 (measuring or checking instruments) as opposed to heading 8471 (automatic data processing machine) – Notes 5A and 5E to Chapter 84 considered – device not classified as automatic data processing machine as had more specific function of measuring and checking – relevance of Regulation 129/2005 which classified certain network analyser products under heading 9031 considered – HMRC classification upheld – appeal dismissed
[2013] UKFTT 319 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 17 November 2021; Ref: scu.513433
ECJ Opinion – Appeal – State aid – Imputability of the contested measure – Exemption from excise duty – Mineral oils – Relationship between tax harmonisation and the monitoring of State aid – Principle of legal certainty – Presumption of legality
Bot AG
C-272/12, [2013] EUECJ C-272/12, [2013] EUECJ C-272/12
Bailii, Bailii
European, Customs and Excise
Updated: 17 November 2021; Ref: scu.513408
Excise – Duty suspended movements – Spirits – Irregularities – Haulier assessed as guarantor – Irregularities not detected in course of movement – Conspiracy involving EU purchasers – Whether spirits delivered to destinations – Held 64 consignments delivered but subsequent irregularity – Held consignment to Germany not shown as delivered – Haulier liable to UK excise duty on German consignment only – DSMEG Regs 2001 S.I. No.3022, regs 3, 4, 7 – Excise Directive 92/12/EEC Art 20 – Appeal allowed apart from duty on one consignment
[2011] UKFTT 211 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 16 November 2021; Ref: scu.442947
ECJ Community Customs Code – Regulation (EEC) No 2913/92 – Goods in temporary storage – Non-Community goods – External Community transit procedure – Point at which a customs-approved treatment or use is assigned – Acceptance of the customs declaration – Release of the goods – Customs debt
T. von Danwitz, P
C-542/11, [2013] EUECJ C-542/11
Bailii
Regulation (EEC) No 2913/92
European, Customs and Excise
Updated: 14 November 2021; Ref: scu.511329
Excise Duty – tobacco – Goods condemned by magistrates – HMRC decision not to restore – application to set aside direction to strike out appeal.
[2012] UKFTT 326 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 14 November 2021; Ref: scu.462696
Excise Duty – Seizure of vehicle – Refusal of Restoration – Whether refusal reasonable and proportionate in the circumstances – Yes – Appeal dismissed
[2010] UKFTT 223 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 12 November 2021; Ref: scu.422236
Excise Duty – Duration of Duty Suspended Movement
[2018] UKUT 422 (TCC)
Bailii
England and Wales
Customs and Excise
Updated: 12 November 2021; Ref: scu.632157
Restoration of confiscated alligator skin handbag
[2015] UKUT 297 (TCC)
Bailii
England and Wales
Customs and Excise
Updated: 12 November 2021; Ref: scu.553181
EXCISE DUTY – restoration – reasonableness of decision not to restore tractor and trailer seized in the course of smuggling cigarettes into the UK – decision confirmed as reasonable – appeal dismissed
[2014] UKFTT 306 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 12 November 2021; Ref: scu.525273
Excise Duty – Non restoration of jeweler – the Review Officer’s conclusion that there had been a deliberate evasion of the payment of duty and that the Appellant was a party to it – was this view reasonable – Yes – Appeal dismissed.
[2012] UKFTT 242 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 12 November 2021; Ref: scu.462703