swarb.co.uk - law index
These cases are from the lawindexpro database. They are now being transferred to the swarb.co.uk website in a better form. As a case is published there, an entry here will link to it. The swarb.co.uk site includes many later cases.
Customs and Excise - From: 1995 To: 1995
This page lists 9 cases, and was prepared on 02 April 2018.
Customs and Excise Commissioners v Carrier Gazette, 08 February 1995
8 Feb 1995
QBD
Customs and Excise
A person importing more alcohol than the rules set down, allowed the Customs and Excise to decide if it was private use.
Excise Duties (Personal Reliefs) Order 1992 (1992 No 3155)
Regina v Secretary of State for the Home Department, ex parte Evans Medical and Macfarlan Smith; ECJ 28-Mar-1995 - C-324/93; [1995] EUECJ C-324/93
Regina v Commissioners of Customs and Excise Ex Parte Emu Tabac Sarl and Others (Imp Tobacco Int) Times, 31 May 1995
31 May 1995
QBD
Customs and Excise
Use of agent to import cigarettes for private use did not exempt from UK duty.
Regina v Commrs of Customs and Excise Ex Parte Emu Tabac Sarl and Others Independent, 01 June 1995
1 Jun 1995
QBD
Customs and Excise
Use of personal agent for import of tobacco lost exemption from UK duty.
BSC Footwear Supplies Ltd v Customs and Excise Commissioners Ind Summary, 19 June 1995
19 Jun 1995
ChD
Customs and Excise
Theer was no jurisdiction under the section to determine a dispute as to the value of goods.
Customs and Excise Management Act 1979 170(1)(b)
Regina v Commissioners of Customs and Excise Ex Parte Emu Tabac Sarl and Others Times, 10 August 1995
10 Aug 1995
CA
Customs and Excise
CA refused interlocutory relief allowing tobacco imports pending ECJ reference.
Regina v Customs and Excise Commissioners Ex Parte Emu Tabac Sarl and Others Independent, 17 August 1995
17 Aug 1995
CA
Customs and Excise
the Court f Appeal referred to the ECJ a scheme for importing cigarettes by an agent reducing excise duty.
Siesse v Director da Alfandega de Alcantara; ECJ 26-Oct-1995 - C-36/94; [1995] EUECJ C-36/94; [1995] ECR I-3573
France-Aviation v Commission T-346/94; [1995] EUECJ T-346/94
9 Nov 1995
ECFI
Customs and Excise
ECJ Repayment of customs duties - Audi alteram partem - Special situation
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