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.
Citations:
Times 24-Apr-2000
Statutes:
Excise Warehousing (etc) Regulations 1988 No 809
Jurisdiction:
England and Wales
Customs and Excise
Updated: 05 May 2022; Ref: scu.85192