swarb.co.uk - law index
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Customs and Excise - From: 2004 To: 2004
This page lists 65 cases, and was prepared on 02 April 2018.
Regina (on the application of Deluni Mobile Limited) v Commissioners for Customs and Excise [2004] EWHC 1030
2004
Customs and Excise
1 Citers
Vehicle Salvage Group Ltd v Customs and Excise [2004] UKVAT-Excise E00604
7 Jan 2004
Excs
Customs and Excise
[ Bailii ]
Watkins v Customs and Excise [2004] UKVAT-Excise E00602
14 Jan 2004
Excs
Customs and Excise
[ Bailii ]
HM Customs and Excise v Jack Baars Wholesale, Baars, and Baars [2004] EWHC 18 (Ch); [2004] BPIR 543
16 Jan 2004
CmpC
Mr Justice Lindsay
Insolvency, Customs and Excise
Insolvent Partnerships Order 1994
1 Citers
[ Bailii ]
Wood v Customs and Excise [2004] UKVAT-Excise E00615
21 Jan 2004
Excs
Customs and Excise
[ Bailii ]
Koyo (Uk) Ltd v Revenue and Customs [2004] UKVAT-Customs C00186
22 Jan 2004
Cust
Customs and Excise
[ Bailii ]
Strouthos v Customs and Excise [2004] UKVAT-Excise E00617
22 Jan 2004
Excs
Customs and Excise
EXCISE DUTY RESTORATION OF GOODS Own use
[ Bailii ]
Sullivan v Customs and Excise [2004] UKVAT-Excise E00621
24 Jan 2004
Excs
Customs and Excise
[ Bailii ]
Boxall, Regina (on the Application of) v Portsmouth Crown Court and others [2004] EWHC 182 (Admin)
29 Jan 2004
Admn
Customs and Excise
Customs and Excise Management Act 1979
[ Bailii ]
Bryant and Another v Customs and Excise [2004] UKVAT-Excise E00629
6 Feb 2004
Excs
Customs and Excise
EXCISE DUTY RESTORATION OF Goods/ vehicle - own use
[ Bailii ]
Billson v Customs and Excise [2004] UKVAT-Excise E00628
6 Feb 2004
Excs
Customs and Excise
[ Bailii ]
Bradbury v Customs and Excise [2004] UKVAT-Excise E00627
6 Feb 2004
Excs
Customs and Excise
[ Bailii ]
Fleet v Customs and Excise [2004] UKVAT-Excise E00631
13 Feb 2004
Excs
Customs and Excise
[ Bailii ]
Reynolds v Customs and Excise [2004] UKVAT-Excise E00640
19 Feb 2004
Excs
Customs and Excise
Restoration of Goods - Own use
[ Bailii ]
Burrows v Customs and Excise [2004] UKVAT-Excise E00641
19 Feb 2004
Excs
Customs and Excise
EXCISE DUTY RESTORATION OF GOOD- own use
[ Bailii ]
Campbell v Customs and Excise [2004] UKVAT-Excise E00642
19 Feb 2004
Excs
Customs and Excise
[ Bailii ]
Coffey v Customs and Excise [2004] UKVAT-Excise E00644
19 Feb 2004
Excs
Customs and Excise
[ Bailii ]
Gibbins v Customs and Excise [2004] UKVAT-Excise E00639
19 Feb 2004
Excs
Customs and Excise
EXCISE DUTY RESTORATION OF GOODS - dismissed on facts
[ Bailii ]
McMullen v Customs and Excise [2004] UKVAT-Excise E00637
19 Feb 2004
Excs
Customs and Excise
EXCISE DUTY RESTORATION OF GOODS (see also EXCISE APPEAL)
[ Bailii ]
Egan and Another v Customs and Excise [2004] UKVAT-Excise E00635
20 Feb 2004
Excs
Customs and Excise
Restoration of Vehicle - Dismissed on facts - own use - Excise duty - hand rolling tobacco - whether for own use or commercial importation - seizure of goods and vehicle - restoration of vehicle on payment of sum equal to duty - appeal against review decision on vehicle but not goods - claimed rates of consumption of tobacco
[ Bailii ]
Carlton Rattansingh (Legal personal representative of the estate of Joseph Rattansingh) v The Attorney General of Trinidad and Tobago Kanadhar Doopan (Comptroller of Customs and Excise) [2004] UKPC 15
2 Mar 2004
PC
Lord Bingham of Cornhill, Lord Steyn, Lord Hope of Craighead, Lord Rodger of Earlsferry, Lord Carswell
Commonwealth, Torts - Other, Customs and Excise, Limitation
PC (Trinidad and Tobago) Tyres were seized by the second respondent upon being imported in 1984, but proceedings were not taken to forfeit and condemn the goods. The plaintiff sought their return: the defendant argued limitation. Held: There was no answer to the plea of limitation. New grounds could not be advanced at the hearing.
[ PC ] - [ Bailii ]
TDG Plc v Customs and Excise [2004] UKVAT-Excise E00651
2 Mar 2004
Excs
Customs and Excise
[ Bailii ]
Shakespeare v Customs and Excise [2004] UKVAT-Excise E00674
9 Mar 2004
Excs
Customs and Excise
Excs EXCISE DUTY RESTORATION OF VEHICLE (see also EXCISE APPEAL) - Dismissed on facts
[ Bailii ]
Scott v Customs and Excise [2004] UKVAT-Excise E00672
9 Mar 2004
Excs
Customs and Excise
EXCISE DUTY RESTORATION OF GOODS (see also EXCISE ppeal) - Own use
[ Bailii ]
Shui v Customs and Excise [2004] UKVAT-Customs C00187
17 Mar 2004
Cust
Customs and Excise
[ Bailii ]
Bevan v Customs and Excise [2004] UKVAT-Excise E00680
22 Mar 2004
Excs
Customs and Excise
[ Bailii ]
Shears v Customs and Excise [2004] UKVAT-Excise E00685
25 Mar 2004
Excs
Customs and Excise
Excs RESTORATION - 3 trips to Calais by different routes on the same day - returning with more than allowance on each occasion - Commissioners acted reasonably - appeal dismissed
[ Bailii ]
Billingham v Customs and Excise [2004] UKVAT-Excise E00686
25 Mar 2004
Excs
Customs and Excise
EXCISE DUTY - restoration of seized excise goods and conditional restoration of motor vehicle - whether the goods were for personal or commercial use - commercial use but selling at above cost price to family and cost price to friends - Appellant knew what he was doing wrong - the non-restoration and conditional restoration proportionate to the Appellant's contravention - yes - did the conditional restoration of the vehicle create exceptional hardship - no - was the decision not to restore the excise goods and offer conditional restoration of the vehicle reasonable - yes - appeal dismissed
[ Bailii ]
Ahmed v Customs and Excise [2004] UKVAT-Excise E00687
25 Mar 2004
Excs
Customs and Excise
RESTORATION- Son took commercial vehicle to Calais for the day - purchased 265.5 kg hand rolling tobacco, 800 cigarettes, 480 litres beer, 315 litres wine and 3.7 litres spirits - commercial purchase not in dispute - car offered for restoration on payment of £5,346.88 - Appellant unwilling to pay - unaware of son's activities - third party car - appeal dismissed
[ Bailii ]
In re The Arena Corporation Limited; Commissioners for Customs and Excise v The Arena Corporation Limited; the Arena Corporation Limited v Schroeder [2004] EWCA Civ 371; [2004] BPIR 415
25 Mar 2004
CA
Lord Justice Mance Vice-Chancellor, The Vice-Chancellor Lord Justice Carnwath
Customs and Excise, Insolvency
Sir Andrew Morritt V-C said that in the context of winding up proceedings the test for whether there is a genuine triable issue in a disputed claim, is whether the debt is bona fide disputed on substantial grounds, which, for practical purposes, is synonymous with "real as opposed to frivolous."
Insolvency Act 1986
1 Cites
1 Citers
[ Bailii ]
Tanner v Customs and Excise [2004] UKVAT-Excise E000684
26 Mar 2004
Excs
Customs and Excise
RESTORATION - Goods only seized - Goods alleged to have been hidden in van - Customs evidence confused and contradictory - Whether review decision based thereon reasonable - No - Further review directed
[ Bailii ]
Tanner v Customs and Excise; Excs 26-Mar-2004 - [2004] UKVAT-Excise E00684
Rowley v Customs and Excise; Excs 5-Apr-2004 - [2004] UKVAT-Excise E00690
Hylands v Customs and Excise [2004] UKVAT V18560
7 Apr 2004
VDT
VAT, Customs and Excise
VDT CUSTOMS DUTY - Relief - Vehicle for use by handicapped person - Motor home adapted for use by person using wheel-chair - Vehicle fitted with ramps, stowage for ramps, floor track - Whether "specially designed for the social advancement" of physically handicapped person - Yes - Reg 918/83/EEC Art 72.1, 72.2
ZERO RATING - Import of vehicle for use by handicapped person who usually uses a wheel-chair - Vehicle fitted with ramps etc - Whether vehicle "substantially and permanently adapted for carriage of a person in a wheel-chair" - Yes - VATA 1994 Sch 8, Gp 12, Items 2, 2A, Note 5L
[ Bailii ]
Hewson v Customs and Excise; Excs 23-Apr-2004 - [2004] UKVAT-Excise E00706
Boardman and Another v Customs and Excise [2004] UKVAT-Excise E00705
23 Apr 2004
Excs
Customs and Excise
Excs EXCISE DUTY - Restoration of seized motor vehicle - the cigarettes and tobacco were sold for a profit - the non-restoration was proportionate to the contravention - no exceptional hardship - no third party owner - no reasons given for the deemed decision - outcome of a further review inevitably the same - non-restoration decision reasonable - Appeal dismissed.
[ Bailii ]
Reynolds v Customs and Excise [2004] UKVAT-Excise E00708
23 Apr 2004
Excs
Customs and Excise
EXCS EXCISE DUTY - restoration appeal - Appellant and two passengers stopped at Dover - goods and vehicle seized - Appellant and brother disabled - hardship and exceptional circumstances considered - appeal dismissed
[ Bailii ]
British American Tobacco Manufacturing BV v Hauptzollamt Krefeld C-222/01; [2004] EUECJ C-222/01
29 Apr 2004
ECJ
Customs and Excise
ECJ Free movement of goods - External Community transit - Temporary removal of transit and transport documents - Breaking of seals and partial unloading of the goods - Removal of goods from customs supervision - Incurring of a customs debt on importation - Unsuspected presence of undercover customs agents - Special circumstances justifying the remission or repayment of import duties - Responsibility of the principal in the case of deception or obvious negligence on the part of persons engaged by him.
[ Bailii ]
Customs and Excise, Regina (on the Application of) v Maidstone Crown Court [2004] EWHC 1459 (Admin)
5 May 2004
Admn
Customs and Excise
Appeal out of time against condemnation proceedings.
[ Bailii ]
McNally and McNally v Customs and Excise; Excs 10-May-2004 - [2004] UKVAT-Excise E00712
Keyprizes Ltd v Customs and Excise [2004] UKVAT-Customs C00188
10 May 2004
Cust
Customs and Excise
[ Bailii ]
Reynolds v Customs and Excise [2004] UKVAT-Excise E00724
27 May 2004
Excs
Customs and Excise
EXCS EXCISE DUTIES - Importation of 25 kg of hand rolling tobacco by driver of vehicle - importation of 13 kg tobacco and 13000 cigarettes by his 2 passengers - forfeiture of vehicle and goods - whether review decision not to restore vehicle and goods was reasonable - appeal dismissed
[ Bailii ]
Watkinson v Customs and Excise [2004] UKVAT-Excise E00740
4 Jun 2004
Excs
Customs and Excise
excs EXCISE DUTY - importation of 34.5kg hand rolling tobacco and 8400 cigarettes by 2 men travelling in vehicle - forfeiture of vehicle and goods - vehicle owned by their sister's partner - claim for restoration of vehicle by owner - whether review decision to offer conditional restoration of vehicle for a fee of £1450 was reasonable - appeal dismissed
[ Bailii ]
Lama Ltd v Customs and Excise [2004] UKVAT-Customs C00189
8 Jun 2004
Cust
Customs and Excise
[ Bailii ]
Berry v Customs and Excise [2004] UK E00752
29 Jun 2004
Excs
Customs and Excise
[ Bailii ]
Makin v Customs and Excise [2004] UK E00749
29 Jun 2004
Excs
Customs and Excise
RESTORATION - 7.5kg of hand-rolling tobacco, 200 Lambert and Butler - long term sick - two previous trips - no savings and wife and daughter to support - Commissioners acted reasonably - appeal dismissed
[ Bailii ]
Irlam v Customs and Excise [2004] UKVAT-Excise E00757
6 Jul 2004
Excs
Customs and Excise
[ Bailii ]
Balmford and Another v Customs and Excise [2004] UKVAT-Excise E00761
6 Jul 2004
Excs
Customs and Excise
[ Bailii ]
Aspy v Customs and Excise [2004] UKVAT-Excise E00762
6 Jul 2004
Excs
Customs and Excise
[ Bailii ]
Waterman SAS, formerly Waterman SA v Directeur general des douanes and droits indirects C-400/03; [2004] EUECJ C-400/03
8 Jul 2004
ECJ
European, Customs and Excise
Europa on the conformity of the explanatory notes for subheadings 4202 12 11 and 4202 12 19 of the Combined Nomenclature contained in the Commission's communication entitled -?Explanatory Notes to the Combined Nomenclature of the European Communities-? (OJ 2000 C 199, p. 1) with the combined nomenclature of the Common Customs Tariff set out in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 1987 L 256, p. 1), as amended by Commission Regulation (EC) No 2263/2000 of 13 October 2000 (OJ 2000 L 264.
[ Bailii ]
Sissen, Regina (on the Application of) v Newcastle Upon Tyne Crown Court and Another [2004] EWHC 1905 (Admin)
9 Jul 2004
Admn
Customs and Excise, Animals
Customs and Excise Management Act 1979 141
1 Cites
1 Citers
[ Bailii ]
Bhanderi v Customs and Excise [2004] EWHC 1765 (Ch)
23 Jul 2004
ChD
Company, Customs and Excise
[ Bailii ]
Gascoyne v Customs and Excise and Another [2004] EWCA Civ 1162; [2005] 2 WLR 222; [2005] Ch 215
28 Jul 2004
CA
Brooke LJ VP, Buxton LJ, Carbwath LJ
Customs and Excise, Human Rights
The Commissioners had found what they considered to be an excess of dutiable goods brought into the country by the tax payer, and had forfeited the car. The court considered the effect of the Gora case. Held: The difficult statements in Gora were obiter. In a case where the deeming provisions under paragraph 5 are applied, the tribunal can reopen those issues: though the tribunal will always have very well in mind, considerations of, or similar to, abuse of process in considering whether such issues should in fact be ventilated before it. The notice was to be read in its context to see whether it raised the issue that the goods were solely for the importer's personal use. The letter to the customs was a notice of claim. There is a 'very unsatisfactory mismatch of the two statutory procedures derived from different historical sources. That is something which only the legislature can correct. ' It was open to the tribunal to consider issues of proportionality. Here however the appeal was dismissed.
While an importer was not completely shut out from raising own use before the Tribunal, the Tribunal would have to be very conscious of issues of abuse of process when deciding that this could be done.
Buxton LJ drew attention to the impact of the Convention on the tribunal's jurisdiction. In particular, he said that the potential impact of Article 1 of the First Protocol protecting rights of property is that the deeming provisions of the 1979 Act may not adequately enable the owner to assert his Convention rights. The deeming consequences may not therefore be paramount in every case. They may not necessarily prevent any further consideration by the FTT of the issues of fact relating to the purpose of the importation and the legality of the seizure. The FTT may allow those issues to be re-opened on hearing a restoration appeal, but must also bear in mind general considerations of, or similar to, abuse of process.
Excise Duties (Personal Reliefs) Order 1992 - Customs and Excise Management Act 1979 3 139 1141 - European Convention on Human Rights 1
1 Cites
1 Citers
[ Bailii ]
Woodhouse v Customs and Excise [2004] UKVAT-Excise E00776
13 Aug 2004
Excs
Customs and Excise
Excs EXCISE - non restoration of excise goods - vehicle restored on payment of sum equivalent to duty evaded - Customs' decision reasonable and proportionate - appeal dismissed
[ Bailii ]
Spencer v Customs and Excise [2004] UKVAT-Excise E00777
16 Aug 2004
Excs
Customs and Excise
Excs RESTORATION - worked in Paris installing electronic tills for Marks & Spencer's - on returning home decided to buy gifts for workforce - purchased 30 kg hand rolling tobacco; 3,456 cigarettes; 69.76 litres of beer; 46.75 litres of wine and 12 litres of cider - refusal to restore the excise goods and vehicle unreasonable - appeal allowed
[ Bailii ]
Singh v Customs and Excise [2004] UKVAT-Excise E00782
16 Aug 2004
Excs
Customs and Excise
Excs EXCISE DUTY - Restoration of seized excise goods and motor vehicle - Tribunal finds that the Appellant purchased the goods for use by family - the non restoration of the motor vehicle was disproportionate and caused exceptional hardship - Review Officer failed to apply the facts to the Respondents' policies on restoration and the 2002 Regulations - Review Officer wrongly restricted consideration of the restoration of the motor vehicle to the question of legal ownership - decision not to restore unreasonable - appeal allowed - further review ordered
[ Bailii ]
Customs and Excise v Anglo Overseas Ltd [2004] EWHC 2198 (Ch); [2005] BPIR 137
5 Oct 2004
ChD
The Honourable Mr Justice Lewison
Customs and Excise, Company, Insolvency
Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001
1 Citers
[ Bailii ]
Sureshkumar v Customs and Excise [2004] UKVAT-Excise E00797
15 Oct 2004
Excs
Customs and Excise
Excs EXCISE - Restoration refusal - Vehicle used to carry 768 litres of beet - Finding that commercial purpose - Joint venture - Loss of £505 revenue - Refusal not disproportionate - Appeal dismissed
[ Bailii ]
Sony Computer Entertainment Europe Ltd v Customs and Excise [2004] UKVAT-Customs C00190
15 Oct 2004
Cust
Customs and Excise
[ Bailii ]
Demetriou and Another v Customs and Excise [2004] UKVAT-Excise E00798
15 Oct 2004
Excs
Customs and Excise, VAT
[ Bailii ]
Osbourne v Customs and Excise [2004] UKVAT-Excise E00815
3 Nov 2004
Excs
Customs and Excise
Excs EXCISE DUTY - Seizure of Vehicle and Goods - Reasonableness of Commissioners' Decision to refuse restoration - was the importation commercial and for profit - yes in part - application of Commissioners' policy - Appeal allowed in respect of the vehicle.
[ Bailii ]
Baldwin v Customs and Excise; Excs 11-Nov-2004 - [2004] UKVAT-Excise E00827
Capewell v Commissioners for HM Customs and Excise and Sinclair [2004] EWCA Civ 1628; [2005] 1 All ER 900; [2004] All ER (D) 29
2 Dec 2004
CA
Lord Justice Laws Lord Justice Longmore Lord Justice Carnwath
Customs and Excise, Criminal Practice
The court approved guidelines for the appointment and remuneration of a receiver appointed under the 1988 Act.
Criminal Justice Act 1988 77(8)
1 Cites
1 Citers
[ Bailii ]
Kimpton and Another (T/A P and H Kimpton Transport) v Customs and Excise [2004] UKVAT-Excise E00836
13 Dec 2004
Excs
Customs and Excise
Excs EXCISE DUTY - Restoration of Tractor unit used for transporting large quantities of vodka - whether appellant had taken all reasonable steps to prevent diversion - finding that Appellant had acted with lack of care - appeal dismissed.
[ Bailii ]
SIIG (Customs Union) French Text [2004] EUECJ C-272/03
15 Dec 2004
ECJ
European, Customs and Excise
[ Bailii ]