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 Carta and Bill of Rights 1689 applicable – Whether Appellant denied right to a fair trial – Gora considered – Appeal dismissed.
 UKVAT-Excise E01127
Finance Act 1994 14(3), Tobacco Products Duty Act 1979 1(1), Excise Goods, Beer and Tobacco Products (Amendment) Regulations 2002, Alcoholic Liquor Duties Act 1979 Sch 36, Beer Regulations 1993 (SI 1993/1228) 15, Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992 4, Customs and Excise Management Act 1979 49(1), European Convention on Human Rights 6
England and Wales
Cited – Bowles v Bank of England KBD 4-Nov-1912
The House of Commons Ways and means committee resolved to assent to the imposition of income tax at the required rate for the next year.
Held: Such a resolution was inadequate to authorise the Crown to levy the tax by its deduction from the . .
Cited – Weller v Revenue and Customs VDT 30-Apr-2008
VDT EXCISE – RESTORATION – payment when restoration not possible – amount of payment – goods purchased on cross-channel ferry – ferry operator used simplified scheme under Article 7(9), EU Council Directive 92/12 . .
Cited – 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 . .
Cited – Commissioners of Customs and Excise v Dickinson ChD 15-Oct-2003
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 . .
Lists of cited by and citing cases may be incomplete.
Customs and Excise, Human Rights, Natural Justice
Updated: 19 July 2022; Ref: scu.273034