FTTTx EXCISE DUTY – 8.5 kgs of hand-rolling tobacco seized by Commissioners on grounds imported for commercial use – condemnation proceedings commenced in magistrates’ court – Commissioners decision not to restore goods – appellant failed to attend magistrates’ court hearing and goods condemned – restoration proceedings commenced – whether appellant entitled to challenge legality of … Continue reading Morgan v Revenue and Customs: FTTTx 19 Jun 2009
VDT EXCISE – seizure of vehicle and goods – whether seizure challenged – restoration refused – whether appeal against non-restoration of vehicle – whether decision not to restore goods proportionate – whether appellant entitled to raise issue of own use – whether abuse of process – No JURISDICTION – Whether criminal charge – Whether Magna … Continue reading Davidson v Revenue and Customs: Excs 25 Jul 2008
Importation of obscene material – non-restoration of a motor vehicle – no evidence of exceptional hardship – non-restoration decision reasonable – Appeal dismissed Citations:  UKVAT-Excise E01108 Links: Bailii Statutes: Customs and Excise Management Act 1979 Jurisdiction: England and Wales Customs and Excise Updated: 18 July 2022; Ref: scu.272184
Approved Warehouse; failure to comply with conditions imposed by HMRC; Customs and Excise Management Act 1979 sections 92 and 93; The Excise Warehousing (Etc.) Regulations 1988, regulation 7; Notice 197; Notice 50. Citations:  UKVAT-Excise E01049 Links: Bailii Jurisdiction: England and Wales Customs and Excise Updated: 18 July 2022; Ref: scu.272128
Confiscation order – cigarette smuggler. Citations:  EWHC 877 (Admin) Links: Bailii Statutes: Customs and Excise Management Act 1979 Jurisdiction: England and Wales Customs and Excise Updated: 18 July 2022; Ref: scu.224849
Excs EXCISE DUTY – refusal to restore excise goods including 18 kilograms of hand rolling tobacco and 24,860 cigarettes imported by the three Appellants – the Appellants claimed that the goods were not liable to forfeiture and proceedings were commenced in the magistrates court – those proceedings had not been heard at the date of … Continue reading McCullim and others v Customs and Excise: Excs 7 Feb 2005
Revenue’s appeal from refusal of strike out of claim for restoration of impounded vehicle. Failure to use statutory remedy. Judges: Eady J Citations:  EWHC 230 (QB) Links: Bailii Statutes: Customs and Excise Management Act 1979, Torts (Interference with Goods) Act 1977 Jurisdiction: England and Wales Customs and Excise, Torts – Other Updated: 06 July … Continue reading HM Revenue and Customs v James (T/A M and D Enterprise): QBD 14 Feb 2008
Citations:  EWCA Civ 1631 Links: Bailii Statutes: Customs and Excise Management Act 1979 Jurisdiction: England and Wales Customs and Excise Updated: 01 July 2022; Ref: scu.217660
Citations:  EWCA Civ 603 Links: Bailii Statutes: Customs and Excise (Management) Act 1979 Jurisdiction: England and Wales Customs and Excise Updated: 30 June 2022; Ref: scu.226153
Appeals against sentences of three years’ imprisonment passed on each for conspiracy to contravene section 170(2) of the Customs and Excise Management Act 1979. Citations:  EWCA Crim 314 Links: Bailii Jurisdiction: England and Wales Criminal Sentencing Updated: 21 June 2022; Ref: scu.401854
Appeals from convictions under the 1979 Act. Citations:  EWCA Crim 577 Links: Bailii Statutes: Customs and Excise Management Act 1979 170(2) Jurisdiction: England and Wales Crime Updated: 14 June 2022; Ref: scu.239236
Citations:  EWHC 1905 (Admin) Links: Bailii Statutes: Customs and Excise Management Act 1979 141 Jurisdiction: England and Wales Citing: See Also – Regina v Sissen CACD 8-Dec-2000 The fact that some parrots, the breed of which was subject to import controls as endangered species, had been imported into Austria first, did not prevent a … Continue reading Sissen, Regina (on the Application of) v Newcastle Upon Tyne Crown Court and Another: Admn 9 Jul 2004
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 … Continue reading Gascoyne v Customs and Excise and Another: CA 28 Jul 2004
The claimant had not received the same tax allowance following his wife’s death as would have been received by a woman surviving her husband. That law had been declared incompatible with Human Rtights law as discriminatory, but the respondent refused to make good any claim which had not been originally pursued to the European Court, … Continue reading Regina on the Application of Wilkinson v The Commissioners of Inland Revenue: CA 18 Jun 2003
The commissioner appealed a finding that a car and other goods they had forfeited should be returned. The owner said that matters had been imported for personal use under the directive. Held: The directive had direct effect and precedence over English Law. The appellant had to behave in a proportionate manner (Louloudakis). The tribunal had … Continue reading Commissioners of Customs and Excise v Newbury: Admn 3 Mar 2003
The concept of forfeiture in the Act was dependent upon the seizure of goods. The Act also made a distinction between the initial detention of goods and formal seizure. The six months time limit under the Magistrates Courts Act was calculated from seizure not detention. The seizure was challenged by a notice of claim. Until … Continue reading Commissioners of Customs and Excise v Venn and Others: QBD 11 Dec 2001
Steps which had been inserted into a commercial transaction, but which had no purpose other than the saving of tax are to be disregarded when assessing the tax effect of the scheme. The modern approach to statutory construction is to have regard to the purpose of a particular provision and interpret its language, so far … Continue reading Commissioners of Inland Revenue v McGuckian: HL 21 May 1997
The claimant had been stopped by customs. He had imported various items which it was alleged exceeded the amounts appropriate for personal use. The goods had been mixed with those of his travelling companion. At trial he sought to challenge the fact that the Customs had treated his and his companion’s goods together. Held: The … Continue reading Fox v Commissioners of Customs and Excise: QBD 3 Jul 2002
Simplified Import VAT Accounting Scheme (SIVA); Excise Payment Security System Scheme (EPSS); Refusal to waive need to provide security to defer import VAT and excise duty; statutory discretion; whether refusal unreasonable having regard to HMRC published criteria; Value Added Tax Act 1994 s16(1)(4)and(8); Customs Excise and Management Act 1979 ss45 and127A, The Customs Duties (Deferred … Continue reading Forth Wines Ltd (Formerly Dollar Trade Ltd) v Revenue and Customs: FTTTx 23 Jan 2012
A prosecutor has been given the right of appeal against a magistrates decision whether as to finding or sentence on offence of fraudulent evasion of excise duty. Crown Court has right to hear appeal. Citations: Times 25-Nov-1998 Statutes: Customs and Excise Management Act 1979 147(3) Customs and Excise Updated: 15 May 2022; Ref: scu.79322
Excise Duty – Decision Not To Restore A Vehicle – ss 88, 139 and 152 of the Customs and Excise Management Act 1979 and reg. 88 of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 – vehicle adapted to conceal goods and seized as liable to forfeiture – no condemnation proceedings and no … Continue reading Semple v Revenue and Customs: FTTTx 16 Feb 2022
Even though the terms of paragraph 6 of schedule 3 to CEMA appear to give the court in forfeiture proceedings no choice but to condemn the goods if they are ‘liable to forfeiture’ under the Act, the court must refuse to do this if to do so would be in breach of the applicant’s rights … Continue reading Conegate Ltd v HM Customs and Excise: 1987
The employers devised a VAT evasion scheme depending in part on the co-operation of the employees, but the employees themselves received no benefit. After giving evidence against their employers, the plaintiffs were dismissed. The employer appealed a finding of unfair dismissal, saying the employees were to be prevented from relying upon their unlawful agreement. Held: … Continue reading Hewcastle Catering Ltd v Ahmed and Elkamah: CA 1991
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 … Continue reading Regina v Keyes and Others: CACD 10 Mar 2000
The applicants were stopped after bringing into the country 26 kilos of tobacco, without declaring it. The customs applied for an order condemning the tobacco. The applicants argued that the proceedings were, in effect, criminal proceedings, and that, therefore, the reversal of the burden of proof was a breach of their right to a fair … Continue reading Goldsmith and Another v Commissioners of Customs and Excise: QBD 7 Jun 2001
Theer was no jurisdiction under the section to determine a dispute as to the value of goods. Citations: Ind Summary 19-Jun-1995 Statutes: Customs and Excise Management Act 1979 170(1)(b) Jurisdiction: England and Wales Customs and Excise Updated: 08 April 2022; Ref: scu.78726
Temporary approval pending appeal was preferred The company challenged refusal of fit and proper approval for registration as wholesaler of duty paid alcohol. Held: The appeals were allowed in part. HMRC, having once concluded that the applicant was not fit and proper was not free to approve them pending their appeal. Better was a temporary … Continue reading ABC Ltd and Another v HM Revenue and Customs: CA 7 Jul 2017
Excise Warehouse : Approval – EXCISE DUTY – Duty Suspended alcohol – Registered owner of duty suspended goods – Approval to operate as warehousekeeper – fit and proper persons – Revocation of excise duty approvals under the Warehousekeepers and Owners of Warehoused Goods Regulations (WOWGR) 1999 and sections 92 and 100G Customs and Excise Management … Continue reading Whittalls Wines Ltd and European Food Brokers Ltd v Revenue and Customs: FTTTx 1 Feb 2018
Excise duty – jurisdiction of First-tier Tribunal – paragraph 5 of Schedule 3 to the Customs and Excise Management Act 1979 – effect on person who was not owner of goods seized Citations:  UKUT 439 (TCC) Links: Bailii Statutes: Customs and Excise Management Act 1979 Jurisdiction: England and Wales Customs and Excise Updated: 01 … Continue reading Hodson v Revenue and Customs: UTTC 17 Nov 2017
The taxpayers used schemes to create allowable losses, and now appealed assessment to tax. The schemes involved a series of transactions none of which were a sham, but which had the effect of cancelling each other out. Held: If the true nature of the transactions could be seen by looking at them all together, then … Continue reading W T Ramsay Ltd v Inland Revenue Commissioners: HL 12 Mar 1981
The claimants challenged the removal of substantial quantities of alcohol and tobacco from their warehouses. Held: One ground of challenge was that HMRC had acted unlawfully in removing and detaining a number of computers found at the Claimants’ premises. However, at the hearing the Claimants had not pursued their argument that ‘document’ in section 118B … Continue reading Demand and Supply Cash and Carry Ltd and Another v HM Revenue and Customs: Admn 18 Dec 2009
The claimant sought an order quashing a search warrant, and for damages. The officer had said that he had evidence that the claimants were storing an distributing from the premises large quantities of counterfeit goods and drugs. Held: The warrants were unlawful, in that the magistrates had applied the wrong test for their issue, in … Continue reading Global Cash and Carry Ltd, Regina (on The Application of) v Birmingham Magistrates’ Court and Others: Admn 19 Feb 2013
Refusal to permit making of late appeal. Applicant sought to appeal – under section 16 Finance Act 1994 – a decision under section 152(b) Customs and Excise Management Act 1979 refusing to restore vehicle seized under section 139(1) of that act as being liable to forfeiture under section 141(1)(a) of the act. Whether document sent … Continue reading Mozer v Revenue and Customs (Procedure : Other): FTTTx 13 Dec 2021
EXCISE DUTY – application to strike out grounds of appeal – Tribunal’s jurisdiction – deeming provisions of paragraph 5 of Schedule 3 to the Customs and Excise Management Act 1979  UKFTT 288 TC Bailii Customs and Excise Management Act 1979 England and Wales Customs and Excise Updated: 16 January 2022; Ref: scu.564352
‘Where excise duty should have been paid on imported goods, but has not been, those goods are liable to forfeiture under the Customs and Excise Management Act 1979 (‘the 1979 Act’). Where goods are liable to forfeiture HMRC has power to seize or detain them. Once goods have been seized or detained, the owner of … Continue reading European Brand Trading Ltd v HM Revenue and Customs: CA 16 Feb 2016
Two appeals by way of case stated from decisions of 12 May 2015 of District Judge Barron, sitting in the Magistrates Court at Dover, whereby the judge found that certain goods (raw tobacco) were liable to forfeiture and ordered them to be condemned as forfeited, pursuant to the Customs and Excise Management Act 1979. McCombe, … Continue reading Amber Services Europe Ltd and Another v The Director of Border Revenue: Admn 16 Dec 2015
Kennedy VP LJ, Smith J  EWHC Admin 907 Bailii Customs and Excise Management Act 1979 49(1)(b) England and Wales Customs and Excise Updated: 04 January 2022; Ref: scu.137852
 EWHC Admin 903 Customs and Excise Management Act 1979 170(2) England and Wales Customs and Excise Updated: 03 January 2022; Ref: scu.137848
FTTTx Excise Duty Appeals : Human Rights – EXCISE DUTY – penalty – Sch 41 FA 2008 – handling of goods subject to unpaid duty – human rights – Article 6 ECHR – whether criminal charge – maximum penalty rate 30 per cent – held, no – equality of arms – burden of proof – … Continue reading Euro Wines (C and C) Ltd v Revenue and Customs: FTTTx 9 Jul 2015
Excise Duty – cigarettes and rolling tobacco – paragraph 5 of Schedule 3 to the Customs and Excise Management Act 1979 – whether appellant was the owner of the goods seized – wrongdoing penalty  UKFTT 769 (TC) Bailii England and Wales Customs and Excise Updated: 28 December 2021; Ref: scu.632458
FTTTx Excise duties – tobacco imports – whether for private use – seizure not challenged – jurisdiction of Tribunal – Customs and Excise Management Act 1979, Sched 3, para 5 – Rule 8 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – Strike-out granted  UKFTT 1066 (TC) Bailii Customs and Excise Management … Continue reading Wood v Revenue and Customs: FTTTx 1 Dec 2014
FTTTx Excise duties – tobacco imports – whether for private use – seizure not challenged – jurisdiction of Tribunal – Customs and Excise Management Act 1979, Sched 3, para 5 – Rule 8 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – Strike-out granted  UKFTT 1065 (TC) Bailii England and Wales Customs … Continue reading Weddle v Revenue and Customs: FTTTx 1 Dec 2014
FTTTx Excise duties – import of cigarettes – whether for personal use – seizure not challenged – jurisdiction of Tribunal – Customs and Excise Management Act 1979, Schedule 3, para 5 – Rule 8 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – strike-out granted  UKFTT 1067 (TC) Bailii England and Wales … Continue reading Fedoruk v Revenue and Customs: FTTTx 1 Dec 2014
The applicant challenged the court’s refusal to pay its costs after a finding that the seizure of goods by the respondent had been unlawful. The defendant argued that section 144 of the 1979 Act protected it against such an order. Held: Section 144(2) did not protect the Commissioners against an award of costs, on the … Continue reading First Stop Wholesale Ltd, Regina (on The Application of) v Revenue and Customs: Admn 16 Jul 2012
The claimant sought judicial review of the defendant’s decisions to seize and detain alcoholic drinks from his business premises. Held: Goods could not lawfully be detained under section 139(1) for the purpose of ascertaining whether the power to detain them had been conferred by that provision. Singh J  EWHC 1106 (Admin) Bailii Customs and … Continue reading First Stop Wholesale Ltd, Regina (on The Application of) v Revenue and Customs: Admn 27 Mar 2012
Statement of Facts – The company’s goods had been detained by Customs and Excise. A court later ordered their return, but found the detention to have been with reasonable cause. The Revenue had successfully argued that costs could not be awarded against them under a statutory immunity. 16788/13 – Communicated Case,  ECHR 1284,  … Continue reading Eastenders Cash And Carry Plc And Others v The United Kingdom: ECHR 27 Nov 2013
The court was asked whether the process of condemnation and forfeiture of goods pursuant to section 139 and Schedule 3 of the Customs and Excise Management Act 1979 is civil or criminal in nature for the purposes of Article 6 of the European Convention on Human Rights. Richards, Elias LJJ  EWCA Civ 1643 Bailii … Continue reading Amos, Regina (on The Application of) v Maidstone Crown Court and Another: CA 6 Nov 2013
Excise – Detention and seizure of hydrocarbon fuel oils- Notice served under paragraph 1 of Schedule 3 of the Customs and Excise Management Act 1979- absence of appeal notice within one month- solicitors involved- request for restoration of fuel – refusal of restoration – appeal- operation of deeming provision in paragraph 5 of 1979 Act … Continue reading Gollogly Transport v Revenue and Customs: Excs 4 Jul 2006
The appellants challenged decisions of the VAT and Duties Tribunal after seizure of their goods, and in particular whether the cases had been criminal or civil cases and following Roth, whether the respondent’s policy had been lawful and proportionate. Held: The present procedure does not involve the criminal courts and the absence of any criminal … Continue reading Gora and others v Commissioners of Customs and Excise and others: CA 11 Apr 2003
The House considered the power of an officer of the Board of Inland Revenue to seize and remove materials found on premises which a warrant obtained on application to the Common Serjeant authorised him to enter and search; but where the source of the power limited the power of seizure and removal to things ‘which … Continue reading Regina v Inland Revenue Commissioners ex parte Rossminster Ltd: HL 13 Dec 1979
Registration of a distinctive Internet domain name using registered trade marks and company names could be an infringement of a registered Trade Mark, and also passing off. It was proper to grant quia timet injunctions where necessary to stop registration: ‘a jurisdiction to grant injunctive relief where a defendant is equipped with or is intending … Continue reading British Telecommunications Plc; Virgin Enterprises Ltd; J Sainsbury Plc; Marks and Spencer Plc and Ladbroke Group Plc v One In a Million Ltd and others: CA 23 Jul 1998
Excise Duty – tobacco imports – whether for private use – condemnation not contested – whether appeal competent – No – Customs and Excise Management Act 1979, Schedule 3 para 5 – Rule 8(2)(a) and (3)(c) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – Strike-out application granted  UKFTT 1043 (TC) Bailii … Continue reading Massey v Revenue and Customs: FTTTx 14 Nov 2014
HMRC appealed against an order for the return to the owner of goods seized under the 1979 Act. The respondents imported tobacco and alcohol which was seized. They said it had been for personal use. HMRC now said that the Tribunal’s jurisdiction to grant the original appeal was limited, and that the decision was out … Continue reading Revenue and Customs v Jones and Another: CA 18 Jul 2011
Costs of Wrongly Appointed Receiver ‘The contest in this case is about who should bear the costs and expenses of a receiver appointed under an order which ought not to have been made. The appellant, who is a former partner in a well known firm of accountants, was appointed to act as management receiver of … Continue reading Barnes (As Former Court Appointed Receiver) v The Eastenders Group and Another: SC 8 May 2014
Alcoholic drinks had been seized by the respondents pending further enquiries with a view to a possible forfeiture, then held and returned but only under court order. The company had complained that the detention of the goods was unlawful. The Revenue appealed against an order upholding that complaint. Held: The appeal succeeded. Section 139 allowed … Continue reading Eastenders Cash and Carry Plc and Others, Regina (on The Application of) v Revenue and Customs: SC 11 Jun 2014
Volumes of vodka were transferred from a secure warehouse to a carrier for export. They were diverted, and not exported and the Customs sought the unpaid duty from the warehouse. The Directive provided that duty was payable on the ‘release for consumption’ which in turn included ‘any departure, including irregular departure, from a suspension arrangement.’ … Continue reading Greenalls Management Ltd v Customs and Excise: HL 12 May 2005
Appeal against decision under section 152(b) of the Customs and Excise Management Act 1979 refusing to restore vehicle seized under section 139(1) of that act as being liable to forfeiture under section 141(1)(a) of the act. Failure to supply . .
The commissioners had served a notice on the taxpayer requiring him to pay security for his tax liabiities. He appealed out of time against the finding, and was prosecuted for having continued to trade without providing the security. He appealed. . .
The claimant had had goods taken and destroyed by Revenue and Customs, which had been found to be wrongfully condemned. They had been awarded the market value of the goods at UK prices, though they had been bought in France.
Held: The market . .
The applicant challenged the respondent’s policy on restoration of vehicles confiscated on being found to be used for commercial smuggling. Vehicles would only be returned exceptionally. The applicant had written to the respondents who considered . .
The applicant was stopped at Customs carrying cigarettes over the quantity set for personal use. His car was seized, and Customs refused to return it. The cigarettes were for his own use and for sale to family members. He claimed the seizure was an . .
The defendants had been convicted of offences involving dealing with goods on which customs duty had not been paid. After conviction a timetable was set for sentencing and for confiscation proceedings. The House considered the making of the . .
Appeals from convictions of being knowingly concerned in the fraudulent evasion of a prohibition on the importation of goods (cocaine) contrary to section 170(2) Customs and Excise Management Act 1979. . .
The applicants wished to challenge the confiscation of their goods by the Commissioners of Customs and Excise on their return to Dover. They appealed the refusal of Legal Aid.
Held: The Convention guaranteed the right to legal assistance for . .
CUSTOMS AND EXCISE – Restoration of seized goods – s139 Customs and Excise Management Act 1979 – whether the Respondents’ decision not to restore was reasonable – Appeal dismissed. . .
Claim for judicial review of various seizure notices issued by the defendants. The question was whether a statement in the notices that ‘no evidence of UK duty payment has been provided’ was a sufficient statement of the grounds for seizing the . .
The claimant company paid excise duty on hydrocarbon oil used in its blast furnaces, whilst consistently contending that it was entitled to relief under section 9(1) of that Act on the ground that the oil was not used as fuel. The Commissioners . .
Passengers leaving a ferry had been stopped by Customs. The vehicle was searched and a quantity of alcohol and tobacco found, which they believed not to be for personal consumption. The car and imports had been forfeited. The court had said that the . .
EXCISE DUTY – HMRC strike out application on grounds of want of jurisdiction – deeming effect of para 5 Sch 3 Customs and Excise Management Act 1979 – appeal against assessment struck out – excise penalty upheld . .
Lewison J cited the case of Gascoyne saying that it was clear that ‘in the run-of-the-mill case where there has been a failure to give a paragraph 3 notice invoking the condemnation proceedings, the deeming provision will indeed operate against the . .
The case involved the importation of 100 kilos of heroin at 100% purity, with a street value of andpound;14 million, a sentence of 30 years imposed upon a high middle-ranking participant in the conspiracy following trial was reduced from 30 years to . .
FTTTx Customs duty – import of Chinese garlic, falsely declared as Cambodian in origin – late issue of post-clearance demand note for unpaid duty – whether the customs debt was the result of an act which, at the . .
The Court considered the lawfulness of the exercise of the power claimed by the Commissioners of Her Majesty’s Customs and Excise (HMRC) to detain goods temporarily for the purpose of investigating their status. . .
Appeal from sentences of 12 years knowingly concerned in the fraudulent evasion of the prohibition on the importation of a large quantity of cocaine, a class A controlled drug.
Held: 10 years substituted. . .
The appellant Harmes ran a public house and was suspected of involvement in the distribution of Class A drugs and money laundering. An undercover police operation was launched and approved which lasted approximately 3 months. One of the undercover . .
Excs EXCISE – Refusal of application to approve a place of security for the deposit of excise goods – Deemed decision made after expiry of 45 days – Whether appeal against initial decision or review decision – . .
The appellant operated an approved storage facility, holding alcoholic drinks. Drinks were to be exported, and were released on that basis. They were later diverted and sold within the UK market, evading the appropriate duty. The company appealed a . .
The company objected to the search of its offices and removal by the defendant of its computers, the officers having entered without any warrant purporting to use powers under the 1989 Act.
Held: The request for judicial review failed. The . .
The claimant sought damages having been forced into liquidation after the defendant, it said, wrongfully seized its alcohol goods. Sales J had already held that the reasonable time had expired.
Held: Considering a claim for conversion of the . .
References:  UKVAT-Excise E01127 Links: Bailii Ratio: VDT EXCISE – seizure of vehicle and goods – whether seizure challenged – restoration refused – whether appeal against non-restoration of vehicle – whether decision not to restore goods proportionate – whether appellant entitled to raise issue of own use – whether abuse of process – No JURISDICTION … Continue reading Davidson v Revenue and Customs; Excs 25 Jul 2008
References:  UKVAT-Excise E01100 Links: Bailii Excs EXCISE – Refusal of application to approve a place of security for the deposit of excise goods – Deemed decision made after expiry of 45 days – Whether appeal against initial decision or review decision – Both officers failed to disclose concerns about another bonded warehouse – Whether … Continue reading Grapevine Storage Services Ltd v Revenue and Customs; Excs 19 Mar 2008
References:  UKVAT-Excise E00845 Links: Bailii Coram: Brice Ch Excs EXCISE DUTY – refusal to restore excise goods including 18 kilograms of hand rolling tobacco and 24,860 cigarettes imported by the three Appellants – the Appellants claimed that the goods were not liable to forfeiture and proceedings were commenced in the magistrates court – those … Continue reading McCullim and others v Customs and Excise; Excs 7 Feb 2005
1267 – 1278 – 1285 – 1297 – 1361 – 1449 – 1491 – 1533 – 1677 – 1688 – 1689 – 1700 – 1706 – 1710 – 1730 – 1737 – 1738 – 1751 – 1774 – 1792 – 1793 – 1804 – 1814 – 1819 – 1824 – 1828 – 1831 – 1832 … Continue reading Acts
The defendant had been placed on the sex offenders’ register on conviction for fraudulent evasion of prohibitions on importing goods, by importing indecent photographs of children. He had maintained that he had not known of the exact nature of the content. Held: The objective of the notification requirements was the protection of children, and was … Continue reading Forbes v Secretary of State for the Home Department: CA 11 Jul 2006
Judges: Lord Justice Toulson, Mr Justice Jack and Judge Michael Mettyear Citations:  EWCA Crim 1740 Links: Bailii Statutes: Customs and Excise Management Act 1979 170(2), Proceeds of Crime Act 2002 79 Jurisdiction: England and Wales Cited by: Appeal from – Islam, Regina v HL 10-Jun-2009 The defendant appealed against a confiscation order saying that … Continue reading Islam, Regina v: CACD 31 Jul 2008
The defendant appealed against a travel restriction order made on his conviction on a plea for fraudulent evasion of the prohibition on importation of a controlled drug. Held: When making any such order the court was obliged to give reasons. The court should start with the particular circumstances and then allow first for the public … Continue reading Regina v Mee: CACD 23 Feb 2004
The court set down detailed guidelines for sentencing for smuggling, but stated they were not to be treated as a straitjacket. Held: The principle factors will be the level of duty evaded, the sophistication of methods used, the defendant’s position in the organisation, and personal profit. Aggravating factors included, organising, repetition after warnings, professionalism, abuse … Continue reading Regina v Czyzewski; Regina v Bryan; Regina v Mitchell; Regina v Diafi; Regina v Ward: CACD 16 Jul 2003
Smith had bought a motor vessel, The Vertine, with andpound;55,000 provided by his co-defendant, John Marriott. In the words of the judge when imposing sentence, the respondent allowed himself to be used as Marriott’s ship owner and captain. The boat was used in April 1998 on a run to Heligoland to buy cigarettes and to … Continue reading Regina v Smith (David Cadnam): HL 13 Dec 2001
The fact that some parrots, the breed of which was subject to import controls as endangered species, had been imported into Austria first, did not prevent a defendant in England committing the offence of being involved in their importation by eventually receiving them in England. The offence was a continuing one. Council regulations had direct … Continue reading Regina v Sissen: CACD 8 Dec 2000
The defendants appealed sentence for having been involved in the large scale importation of cigarettes evading customs duty. Held: The judge had paid proper attention to Dosanjh. Having regard also to Czyzewski, the sentences were within the guidelines and the appeal was refused. Judges: Lord Justice Potter Mr Justice Cresswell Mr Justice Jack Citations:  … Continue reading Regina v Neal, Hood: CACD 28 Nov 2003
The introduction of a Standard Criminal Legal Aid fees regime was within the Lord Chancellor’s proper range of discretion, even without consultation with the Law Society.The meaning of ‘carried entering UK’ can include clothing being worn, but caution to be used by the courts not to extend the meaning unnecessarily. Citations: Independent 04-May-1993, Ind Summary … Continue reading Regina v Lord Chancellor ex parte the Law Society (1): QBD 4 May 1993
Judges: Lord Chief Justice of England and Wales Mr Justice Wyn Williams And Mr Justice Globe Citations:  EWCA Crim 158 Links: Bailii Statutes: Customs and Excise Management Act 1979 68(2) Jurisdiction: England and Wales Crime Updated: 01 May 2022; Ref: scu.471174
For the purpose of section 170(2) of the 1979 Act a defendant must be judged on the facts as he believed them to be, such matter being an integral part of the inquiry as to whether he was knowingly concerned in a fraudulent evasion of a prohibition on importation. The principle that a man must … Continue reading Regina v Taaffe: HL 1984
Krugerrand coins were seized by the Commissioners and the claimant was unsuccessful in obtaining their restoration under what is now section 152(b) of the 1979 Act. It was argued that the request for restoration of the coins amounted to a determination of a criminal charge. Having noted that criminal charges under domestic law had been … Continue reading AGOSI v The United Kingdom: ECHR 24 Oct 1986
The claimant had been searched on arrival at Southampton. Nothing untoward was found. He challenged the refusal of the officer to say why he had been selected to be searched. Held: His appeal failed. The Act gave the officer the power he exercised without having to provide justification. Judges: Arden, Irwin LJJ Citations:  EWCA … Continue reading Karia v The Secretary of State for The Home Department: CA 18 Jul 2018
Appeal from conviction for conspiracy to import diamorphine. Held: The appeal agaist conviction failed, but the sentence was reduced to 14 years. Judges: Thirlwall LJ, SirNicholas Blake, Williams HHJ Citations:  EWCA Crim 552,  WLR(D) 198 Links: Bailii, WLRD Statutes: Customs and Excise Management Act 1979 170 Jurisdiction: England and Wales Crime Updated: 13 … Continue reading Sami v, Regina: CACD 23 Mar 2018
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. Citations: … Continue reading Regina v Forbes (Giles): CACD 4 Apr 2000