The Court was asked whether a lorry driver who at the excise duty point is found to be carrying goods in respect of which duty has not been paid is strictly liable to pay the duty under EU law as implemented by statutory instrument in this country.
Citations:
[2019] EWCA Civ 465
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 11 June 2022; Ref: scu.634769