The claimant had had goods taken and destroyed by Revenue and Customs, which had been found to be wrongfully condemned. They had been awarded the market value of the goods at UK prices, though they had been bought in France.
Held: The market value was the cost in the country of purchase.
Stanley Burnton J
[2005] EWHC 2593 (Admin), Times 30-Nov-2005, [2006] 1 WLR 609
Bailii
Customs and Excise Management Act 1979, Council Directive 92/12/EEC of 25 February 1992
England and Wales
Citing:
Cited – Rex v Nat Bell Liquors Ltd PC 7-Apr-1922
(Alberta) Lord Sumner said: ‘Long before Jervis’s Acts statutes had been passed which created an inferior court, and declared its decisions to be ‘final’ and ‘without appeal’, and again and again the Court of the King’s Bench had held that the . .
Cited – Regina v Medical Appeal Tribunal ex parte Gilmore; Re Gilmore’s Application CA 25-Feb-1957
The claimant had received two injuries resulting in his total blindness. He sought an order of certiorari against the respondent who had found only a 20% disability. The tribunal responded that its decision, under the Act was final.
Held: In . .
Cited – J and E Hall Ltd v Barclay 1937
The company had erected and tested two experimental davits for the appellant. They were then taken down and left unused for many years. The parties disputed the account. The company claimed also for damages for detinue or conversion of the davits . .
Cited – Caxton Publishing v Sutherland Publishing HL 1939
The normal measure of damages in conversion is the market value of the goods converted at the date of conversion.
Mere possession is not a conversion. Some act interfering with the true ownrs right must be shown. . .
Cited – Liesbosch Dredger (Owners of) v Owners of SS Edison, The Liesbosch HL 28-Feb-1933
The ship Edison fouled the moorings of the Liesbosch resulting in the total loss of the dredger when it sank. It had been engaged on work in the harbour under contract with the harbour board. All the owners’ liquid resources were engaged in the . .
Cited – Building and Civil Engineering Holidays Scheme Management Ltd v Post Office CA 1966
A question arose as to whether the stamps the Post Office lost, which if they had been stolen would have been sold in the thieves’ market, had a ‘market value’ within the meaning of the section.
Held: The buyer, the seller and the market . .
Cited by:
Cited – Islam, Regina v HL 10-Jun-2009
The defendant appealed against a confiscation order saying that it should not have been set at values which reflected the black market value of the drugs he had imported.
Held: The appeal failed. The court could take account of the illegal . .
Lists of cited by and citing cases may be incomplete.
Updated: 09 September 2021; Ref: scu.235202