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,  ECHR 1284,  ECHR 1246
European Convention on Human Rights, Customs and Excise Management Act 1979 144
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