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: 2000 To: 2000
This page lists 14 cases, and was prepared on 02 April 2018.
Epson Telford Ltd v Customs and Excise Commissioners MAN/99/7040
2000
Customs and Excise
G1 cartridges for inkjet printers should be classified as ink and liable to payment of duty.
1 Citers
Emesa Sugar v Commission - C-17/98 [2000] EUECJ C-17/98
8 Feb 2000
ECJ
Customs and Excise
(Judgment)
[ Bailii ]
Pegasus Birds Ltd v Commissioners of Customs and Excise Times, 10 February 2000; [2000] STC 91
10 Feb 2000
CA
Aldous LJ
VAT, Customs and Excise
The company were said to have kept inadequate VAT Records. The parties disputed the sums due or evaded, and an assessment was only finally issued in 1997, at which point the taxpayer said that the assessment was out of time under section 73(6)(b). Held: The taxpayer's appeal failed. The limit of one year imposed upon the raising of an assessment by the commissioners was intended to protect the taxpayer, and not to penalise the commissioners. Accordingly it was appropriate to allow an assessment raised after the time limit, but where the information which made the assessment appropriate had been discovered by the commissioners later.
Whether or not and when the information on which the late assessment was issued was a matter for the opinion of the Commissioner founded on the facts. In this case the Commissioner's conclusion was not one that no reasonable commissioner could have reached.
Value Added Tax Act 1994 73(6)(b)
1 Cites
1 Citers
Regina v Keyes and Others Times, 05 April 2000; Gazette, 06 April 2000; (2000) Crim LR 571; (2000) 2 CAR 181
10 Mar 2000
CACD
Pill LJ, Crane J, Sir Charles McCullough
Crime, Customs and Excise
It was not necessary for the Commissioners themselves to authorise by order proceedings for conspiracy to commit a non-summary customs and excise offence, namely to evade the prohibition on importation of a controlled drug. The Criminal Law Act could not be used to reinstate that requirement because just they had not been charged with the substantive offence. The statutory provisions of the Acts, when read together, suggested that such consent would not be required.
Customs and Excise Management Act 1979 170(2)(b) 145(1) 145(6) - Criminal Law Act 1977 4(3)
1 Cites
Holz Geenen v Oberfinanzdirektion Munchen C-309/98; [2000] ECR I-1975; [2000] EUECJ C-309/98
28 Mar 2000
ECJ
European, Customs and Excise
Europa Common Customs Tariff - Tariff headings - Classification in the combined nomenclature - Regulation (EC) No 1509/97 - Rectangular wood blocks used in the construction of window frames.
"It is settled case law that, in the interests of legal certainty and for ease of verification, the decisive criteria for the classification of goods for Customs purposes is in general to be sought in their objective characteristics and properties as defined in the wording of the relevant heading of the CN. The [two categories of explanatory notes] may be an important aid to the interpretation of the scope of the various tariff headings but do not have legally binding force."
1 Citers
[ Bailii ]
Commissioners of Customs and Excise v Darfish Ltd Times, 28 March 2000; Gazette, 14 April 2000
28 Mar 2000
QBD
Customs and Excise, Taxes - Other
The question of whether waste had been 'disposed' of for landfill tax, was wider than simply discarding or depositing. It could include any waste disposal or removal process, and was not limited to the moment at which the waste was deposited. A subsidiary company had bought waste and then deposited it at a landfill site owned by the defendants. The subsidiary claimed it had not intended at the time of the deposit to be disposing of it as waste. The transfer of title and price did not settle the issue of the intentions of the person disposing of the material.
Finance Act 1996 64(1)
Regina v Forbes (Giles) Times, 04 April 2000; Gazette, 05 May 2000
4 Apr 2000
CACD
Customs and Excise, Crime
A person who set out to import pornographic videos, and received packages which hid their true content, was guilty of importing the content, as indecent photographs of children, even if that had not been what was expected. If he knows he is evading a prohibition against importation, he is responsible for what is imported.
Customs Consolidation Act 1876 - Customs and Excise Management Act 1979
Regina v Commissioners of Customs and Excise, Ex Parte F and I Services Ltd Times, 26 April 2000; Gazette, 25 May 2000; [2002] HC Admin 327
14 Apr 2000
Admn
Lord Justice Robert Walker, Lord Justice Sedley And Mr Justice Lightman
Negligence, Customs and Excise, Estoppel, Administrative
The Commissioners gave advice to a tax payer, upon which the taxpayer relied, but the advice was incorrect. The law under which public authorities can be held responsible in negligence for the exercise of statutory functions is rapidly developing, and it is not possible to say that a claim against the Commissioners could not succeed.
[ Bailii ]
The Polo/Lauren Co LP v PT Dwidua Langgeng Pratama International Freight Forwarders Case Times, 14 April 2000; C-383/98; [2000] EUECJ C-383/98
14 Apr 2000
ECJ
European, Customs and Excise, Intellectual Property
Council regulations empowered customs officers of member states to seize goods suspected of being counterfeit or pirated and in breach of Trade Mark and other laws This applied even to goods which were merely seized in transit through a member state, from a non-EU source to a non-EU destination. The validity of the regulation was not capable of doubt, and no factor had been identified which could challenge its validity. The wording of the regulation expressly envisaged such action.
1 Citers
[ Bailii ]
Regina v Commissioners of Customs and Excise, Ex Parte Bosworth Beverages Ltd Times, 24 April 2000
24 Apr 2000
QBD
Customs and Excise
If a party is not satisfied with a decision made by the commissioners exercising their powers under the Regulations, the proper remedy is to follow the statutory procedures available. The commissioners had behaved unsympathetically, but the procedure was clear. The particular questions raised need a specialist tribunal well used to the issues arising rather than a generalist court of law.
Excise Warehousing (etc) Regulations 1988 No 809
Robinson v Commissioners of Customs and Excise Times, 28 April 2000
28 Apr 2000
QBD
Administrative, Contract, Customs and Excise
Customs offered a reward for information, but the offer was clearly not a certainty, and there had been no intention to create a contractual or legal relationship. The informant had been clearly told that the decision as to the award would not be made by the officer, but by his superior in that officer's discretion, and therefore no legal binding offer to make payment had been made.
Commissioners of Customs and Excise v Ray; ChD 14-Jun-2000 - Times, 14 June 2000; Gazette, 22 June 2000
D Jacobson and Sons Ltd v Customs and Excise [2000] UKVAT-Customs C00124
16 Aug 2000
Cust
Customs and Excise
[ Bailii ]
Commission v France C-23/99; [2000] EUECJ C-23/99
26 Sep 2000
ECJ
European, Customs and Excise
ECJ Failure by a Member State to fulfil its obligations - Free movement of goods - Procedures for detention under customs control - Goods in transit - Industrial property right - Spare parts for the repair of motor vehicles
[ Bailii ]