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.
Mummery, Elias, Davis LJJ
 EWCA Civ 15,  1 WLR 2067,  WLR(D) 6,  STC 817
Customs and Excise Management Act 1979 139(1)
England and Wales
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 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 – Barnes v Eastenders Cash and Carry Plc and Others CCC 4-Apr-2012
The respondent had had a receivership order made after ex parte restraint orders were made. The orders were set aside as unlawful, but the receiver now sought his very substantial costs from the respondent’s assets. . .
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 – 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 – 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 . .
These lists may be incomplete.
Updated: 21 March 2021; Ref: scu.450423