Greenalls Management Ltd v Commissioners of Customs and Excise: CA 26 Jun 2003

The appellant operated an approved storage facility, holding alcoholic drinks. Drinks were to be exported, and were released on that basis. They were later diverted and sold within the UK market, evading the appropriate duty. The company appealed a finding that it had itself to pay the duty.
Held: Chargeability is a matter of domestic law. The basic principle of English law is that a person is not to be subject to a tax other than by clear words. The company was innocent of any involvement in misdoing, and no words fixed it with payment. The commissioners allowed the goods to be moved without the appropriate guarantee having been obtained. The company should not suffer for their fault.
Lord Justice Schiemann, Lord Justice Carnwath, And Sir Christopher Staughton
[2003] EWCA Civ 896, Times 02-Jul-2003, Gazette 28-Aug-2003, [2003] 1 WLR 2609
Customs and Excise Management Act 1979 92, Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001 3 7
England and Wales
DistinguishedRegina v Hayward CACD 24-Jun-1998
Where a transaction would normally allow suspension of payment of duty, the duty became payable immediately if the documents had been falsified. Offence was committed irrespective of where the goods had eventually been sold. A failure to comply with . .
CitedG van de Water v Staatssecretaris van Financien (Judgment) ECJ 5-Apr-2001
Article 6 (1) of the Directive was designed to establish the point in time at which the excise duty becomes actually chargeable, but not to determine the person from whom the duty should be claimed. Any production, processing, holding or circulation . .
CitedWebb v EMO Air Cargo (UK) Ltd (No 1) HL 3-Mar-1993
Questions on pregnancy dismissals included unavailability at required time. The correct comparison under the Act of 1975 was between the pregnant woman and: ‘a hypothetical man who would also be unavailable at the critical time. The relevant . .

Cited by:
Appeal fromGreenalls 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 . .

These lists may be incomplete.
Updated: 07 March 2021; Ref: scu.184069