The Scotch Whisky Association and Others, Re Judicial Review: SCS 3 May 2013

(Outer House, Court of Session) The petitioners challenged the legality of an enactment of the Scottish Parliament – the Act. They also challenged the legality of the Scottish Ministers’ decision that they would make an Order setting the minimum price at 50 pence per unit of alcohol.
Held: The claim was rejected

Judges:

Lord Doherty

Citations:

[2013] ScotCS CSOH – 70, 2013 SLT 776

Links:

Bailii

Statutes:

Alcohol (Minimum Pricing) (Scotland) Act 2012

Jurisdiction:

Scotland

Citing:

See AlsoThe Scotch Whisky Association and Others, Re Judicial Review SCS 26-Sep-2012
Outer House – application by Alcohol Focus Scotland for permission to intervene in the public interest in a judicial review application by The Scotch Whisky Association and two European bodies which represent producers of spirit drinks and the wine . .

Cited by:

See AlsoScotch Whisky Association and Others v The Lord Advocate and Another SCS 30-Apr-2014
(Extra Division, Inner House, Court of Session) Reclaiming motion is brought against the Lord Ordinary’s decision rejecting the petitioners’ challenge to the provisions of the 2012 Act. Reference to ECJ . .
See AlsoScotch Whisky Association and Others for Judicial Review SCS 11-Jul-2014
Extra Division, Inner House – Further application for leave to intervene. . .
See AlsoScotch Whisky Association And Others v Lord Advocate, Advocate General for Scotland ECJ 23-Dec-2015
ECJ (Judgment) Reference for a preliminary ruling – Common organisation of the markets in agricultural products – Regulation (EU) No 1308/2013 – Free movement of goods – Article 34 TFEU – Quantitative . .
See alsoThe Scotch Whisky Association and Others v The Lord Advocate and Another SCS 21-Oct-2016
The Association sought to challenge the legality of the 2012 Act and orders made under it. The Government’s contended that the Act would bring health benefits of one sort or another to at least part of the population.
Held: In a reclaiming . .
See AlsoScotch Whisky Association and Others v The Lord Advocate and Another SC 15-Nov-2017
The Association challenged the imposition of minimum pricing systems for alcohol, saying that it was in breach of European law. After a reference to the ECJ, the Court now considered its legality.
Held: The Association’s appeal failed. Minimum . .
Lists of cited by and citing cases may be incomplete.

Licensing, European

Updated: 23 November 2022; Ref: scu.495201

Skillbond Direct Ltd v Revenue and Customs: FTTTx 1 Aug 2012

Customs Duty – Import of product from Liechtenstein – Supplier’s invoice indicated that the nil preferential rate of duty was appropriate to the goods – Invoice constituting the ‘proof of origin’ – Failure by the forwarding agent to indicate on the ‘simplified’ electronic filing details submitted to HMRC that preference was available such that duty was in fact paid – four month period for which the proof of origin remained valid – whether the entry of the goods for customs purposes (albeit incorrectly) enabled it to be said that the proof of origin had been submitted within the four-month period – Whether a repayment claim could be made under Article 236 of the Customs Code, or whether the liberty of HMRC to amend incorrect declarations under Article 78, possibly coupled with a claim under Article 236 nevertheless enabled the Appellant to recover duty unnecessarily paid in the periods more than four months prior to the actual late submission of the proofs of origin – Appeal dismissed

Citations:

[2012] UKFTT 488 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 09 November 2022; Ref: scu.466128

Mackle and Others, Regina v: CANI 16 Oct 2007

The defendants appealed against confiscation orders made on sentencing for conspiracy to import cigarettes so as to evade customs duty.
Held: Girvan LJ identified the two principal issues as (i) whether the appellants had consented to the making of the consent orders on an incorrect legal basis (and that therefore the trial judges had likewise wrongly made the orders); and (ii) whether the orders having been made on consent, the appellants were in any event bound by them.

Judges:

Kerr LCJ, Campbell LJ and Girvan LJ

Citations:

[2007] NICA 37, [2008] NI 183

Links:

Bailii

Jurisdiction:

Northern Ireland

Cited by:

Appeal fromMackle, Regina v SC 29-Jan-2014
Several defendants appealed against confiscation orders made against them on convictions for avoiding customs and excise duty by re-importing cigarettes originally intended for export. They had accepted the orders being made by consent, but now . .
Lists of cited by and citing cases may be incomplete.

Northern Ireland, Criminal Sentencing, Customs and Excise

Updated: 06 November 2022; Ref: scu.261668

Dennett v Director of Border Revenue and Another: FTTTx 14 Jun 2012

EXCISE DUTY – Vehicle seized and condemned as liable to forfeiture under CMA – restoration appeal – Tribunal confined to considering the reasonableness of UKBA’s decision to refuse restoration following HMRC v Jones and Jones – whether exceptional circumstances existed which rendered that decision unreasonable – held there were none – appeal dismissed

Citations:

[2012] UKFTT 395 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 03 November 2022; Ref: scu.462794

Fernando v Revenue and Customs: FTTTx 14 Jun 2012

EXCISE DUTY – Restoration appeal – excise goods (alcohol) purchased from a cash and carry in the UK and found in a vehicle transporting them within the UK – whether the decision not to offer the vehicle for restoration was unreasonable – held on the facts it was not – appeal dismissed

Citations:

[2012] UKFTT 394 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 03 November 2022; Ref: scu.462797

Butlers Ship Stores Ltd and Others v Revenue and Customs: FTTTx 14 Jun 2012

EXCISE DUTY – disappearance of goods; excise duty point; tax warehouse; assessment on consignor; carrier and owner of goods; validity of assessments; joint and several liability; abnormal and unforeseeable circumstances; force majeure; whether supervening principles of European Law of proportionality and/or legal certainty rendered assessments invalid; Council Directive 92/12/EEC, Arts. 13, 14, 15 and 20; validity of Regulation 7 of the Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001

Citations:

[2012] UKFTT 371 (TC)

Links:

Bailii

Statutes:

Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001

Jurisdiction:

England and Wales

Customs and Excise

Updated: 03 November 2022; Ref: scu.462782

GB Seed Ltd v Revenue and Customs: FTTTx 17 May 2012

FTTTz Customs Duty – Post clearance demand notice – Whether waiver of notice – No – Whether correct customs information provided – No – Whether importer liable to pay import duty and for accuracy of presented documents – Yes – Burden of proof not discharged – Appeal Dismissed

Citations:

[2012] UKFTT 343 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 03 November 2022; Ref: scu.462740

Gateway Shipping Ltd v Revenue and Customs: FTTTx 4 May 2012

FTTTx CUSTOMS DUTY – Hardship – Duty or security pending appeal – Post-Clearance demand- Appellant the declarant – Joint and several liability for debt – Appellant’s Customer successful in appeal against demand by HMRC – Whether payment by Appellant to HMRC would cause irreparable damage or serious economic damage – Relevance of dividends paid to controlling shareholders – Relevance of Tribunal decision in favour of customer – FA 1994 s.16(3) – Community Customs Code (Reg (EEC) 92/2913) Act 244 – Appeals entertained

Citations:

[2012] UKFTT 328 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 03 November 2022; Ref: scu.462739

Regina v Okafor: CACD 10 Nov 1993

The appellant, a Nigerian national, arrived at Gatwick Airport from Nigeria with a single item of luggage, namely a suit carrier. He was asked a number of questions, in particular whether he had packed the luggage himself and whether everything in it belonged to him, following which his luggage was searched. Packages of cocaine were discovered in his luggage but he was not arrested or informed of what had been found, the officer wishing him to be released in order to see whether he would lead customs officers to anybody else involved in the importation. He agreed to undergo a body search. Whilst this was in progress (and other officers being deployed by way of surveillance) he was asked various questions and gave various answers without being cautioned or advised of his entitlement to have legal advice before being interviewed. Objection was taken at trial to the admission in evidence of the conversation during the body search.
Held: Customs officers are subject to the PACE Code of Practice for Detention etc in the same as are the police, and must issue a formal caution before questioning a suspect. ‘We have come to the conclusion that the learned judge ought to have excluded this conversation. There were clear breaches of the rules and breaches which were of significance in the context of this case. Therefore we conclude, because it seems that this matter has been ventilated by Mr Issard-Davies with a view to future conduct by the Customs and Excise, that where a Customs Officer has reason to suspect that an offence has been committed, he must either avoid asking questions in relation to the offence, or he must follow the provisions of the Code and administer a caution. In the circumstances of the present case it would have been an option for the Customs Officer to talk about anything other than the case whilst conducting the search, and to have allowed the suspect to go into the concourse and then ask him questions only when he was ultimately arrested. In that way the object of trying to catch others who might be waiting to meet the suspect could have been pursued.’

Judges:

Lord Taylor CJ

Citations:

Gazette 24-Nov-1993, Ind Summary 22-Nov-1993, Times 10-Nov-1993, (1994) 99 Cr App Rep 97, [1994] 3 All ER 741

Statutes:

Police and Criminal Evidence Act 1984 Code C s66

Jurisdiction:

England and Wales

Cited by:

CitedRegina v Sewa Singh Gill and Paramjit Singh Gill CACD 31-Jul-2003
The appellants sought to challenge their convictions for cheating the Inland Revenue. They were accused of having hidden assets and income from the revenue. The appellants objected to the use at trial of material obtained in a ‘Hansard’ interview. . .
CitedRegina v Dianne Senior and Samantha Senior CA 4-Mar-2004
The defendants appealed convictions for being involved in the illegal importation of cocaine, saying that questioning at the airport before a caution was administered was unlawful. By the time they were asked about the cases, the customs officers . .
Lists of cited by and citing cases may be incomplete.

Criminal Practice, Customs and Excise

Updated: 25 October 2022; Ref: scu.87490

Regina v Dosanjh: CACD 1 May 1998

In cases involving repeated, and continuing abuse of the personal import allowances system, courts should pay less attention to mitigating factors. The standards for prison terms for different values and the court gave giuidance as to when consecutive offences were correct.

Judges:

Rose VP CACD LJ, Butterfield, Richards JJ

Citations:

Gazette 03-Jun-1998, Times 07-May-1998, [1998] EWCA Crim 1450, [1998] 3 All ER 618, [1999] 1Cr App R (S)107, [1998] Crim LR 593, [1999] 1 Cr App R 371

Links:

Bailii

Statutes:

Customs and Excise Management Act 1979 170(1)(b)

Jurisdiction:

England and Wales

Cited by:

CitedRegina v Basra CACD 22-Feb-2002
The defendant appealed his sentence for a substantial money laundering offence. The antecedent offence was that of fraudulent evasion of VAT
Held: The maximum sentence for the antecedent offence was seven years, and for the offence under s93A, . .
ModifiedRegina v Czyzewski; Regina v Bryan; Regina v Mitchell; Regina v Diafi; Regina v Ward CACD 16-Jul-2003
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 . .
CitedRegina v Neal, Hood CACD 28-Nov-2003
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 . .
Lists of cited by and citing cases may be incomplete.

Customs and Excise, Criminal Sentencing

Updated: 11 October 2022; Ref: scu.154324

Regina v Hayward: CACD 24 Jun 1998

Where a transaction would normally allow suspension of payment of duty, the duty became payable immediately if the documents had been falsified. Offence was committed irrespective of where the goods had eventually been sold. A failure to comply with the regulations meant that an offence of using false documents was committed despite a claim that the goods were purchased in France.

Citations:

Times 13-Jul-1998, Gazette 24-Jun-1998, [1998] EWHC Crim 1898

Statutes:

Customs and Excise Management Act 1979 170(2)

Jurisdiction:

England and Wales

Cited by:

DistinguishedGreenalls Management Ltd v Commissioners of Customs and Excise CA 26-Jun-2003
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 . .
Lists of cited by and citing cases may be incomplete.

Customs and Excise

Updated: 11 October 2022; Ref: scu.86833

Revenue and Customs v FMX Food Merchants Import Export Co Ltd: UTTC 10 Dec 2015

Customs Duty – import of Chinese garlic falsely declared as Cambodian origin – Customs Code Art 221 – customs debt resulting from a criminal act – post clearance demand issued after expiry of the three year period – no express provisions in UK law extending the three year time limit – whether notification valid in the absence of such legislation – FTT held the notification invalid – appeal allowed — no need for express provisions in UK law to extend the three year time limit – notification valid

Citations:

[2015] UKUT 669 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Appeal fromFMX Food Merchants Ltd v Revenue and Customs FTTTx 29-Nov-2013
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 . .

Cited by:

At UTTCFMX Food Merchants Import Export Co Ltd v HM Revenue and Customs CA 30-Oct-2018
Post-clearance demand for customs duty almost seven years after the taxpayer had imported garlic into the United Kingdom, which had been falsely declared to be of a certain origin, and just under four years after the customs became aware of the . .
At UTTCFMX Food Merchants Import Export Co Ltd v Revenue and Customs SC 29-Jan-2020
This appeal concerns the meaning and effect of the phrase ‘Customs Debt’ in article 221(4) of the former Customs Code of the EU, contained in Council Regulation (EEC) No 2913/92. Customs duties may be due under ‘post-clearance demands’ and the Court . .
Lists of cited by and citing cases may be incomplete.

Customs and Excise

Updated: 07 October 2022; Ref: scu.558964

Wortmann KG Internationale Schuhproduktionen v Hauptzollamt Bielefeld: ECJ 18 Jan 2017

ECJ (Judgment) Reference for a preliminary ruling – Customs Union and Common Customs Tariff – Reimbursement of import duties – Regulation (EEC) No 2913/92 (Customs Code) – Article 241, first paragraph, first indent – Obligation of a Member State to provide for the payment of default interest even where no action has been brought before the national courts

Citations:

ECLI:EU:C:2017:19, [2017] EUECJ C-365/15, [2017] All ER (D) 55, EU:C:2017:19

Links:

Bailii

Jurisdiction:

European

Cited by:

CitedLittlewoods Ltd and Others v Commissioners for Her Majesty’s Revenue and Customs SC 1-Nov-2017
The appellants had overpaid under a mistake of law very substantial sums in VAT over several years. The excess had been repaid, but with simple interest and not compound interest, which the now claimed (together with other taxpayers amounting to 17 . .
Lists of cited by and citing cases may be incomplete.

Customs and Excise

Updated: 04 October 2022; Ref: scu.573264

Bradgate Containers Ltd v Revenue and Customs: FTTTx 10 May 2011

Customs duty and import VAT – inward processing relief – failure to respect time limits for re-export – whether ‘obvious negligence’ or ‘special situation’ – correct customs debtor – entry details – Articles 59, 118, 204 and 239 of Regulation 2913/92 and Articles 199, 200, 205, 222-224, 859, 860, 899 and 905 of Regulation 2454/93 – appeal allowed

Citations:

[2011] UKFTT 308 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise, VAT

Updated: 17 September 2022; Ref: scu.443019

Jones v Director of Border Revenue: FTTTx 10 May 2011

Excise duty – tobacco and cigarettes – whether open to importer to raise legality of seizure after condemnation proceedings determined against him – no – whether decision to refuse restoration of goods reasonable – yes – appeal dismissed

Citations:

[2011] UKFTT 307 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 17 September 2022; Ref: scu.443053

Pressuretech Transport Services Ltd v Revenue and Customs: FTTTx 20 Jan 2011

EXCISE DUTY – gas for use as road fuel – return not submitted by due date – duty not paid by due date – penalty imposed – reasonable excuse – no – appeal dismissed

Citations:

[2011] UKFTT 74 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 17 September 2022; Ref: scu.442828

Da Costa and Co (a Firm) and Collins v Thames Magistrates Court and H M Commissioners of Customs and Excise: QBD 25 Jan 2002

The claimant sought to challenge search warrants issued by the respondents. The warrants were criticised as being too widely drawn, and in breach of the 1984 Act. Criticism was also made of the implementation of the searches, in the use of excess numbers of officers, and the taking of images of hard disks, thus acquiring privileged information about other clients of the accountant claimants.
Held: The imaging of the disks was less intrusive, and no different in principal from the seizure of a ledger book. The officers also questioned staff members using a pre-prepared questionnaire. The use of that should have been raised with the judge issuing the warrant. However no remedy was to be granted save for another admittedly unlawful search.
The Commissioners’ power to seize ‘documents’ when entering with a warrant under paragraph 10(3)(b) of Schedule 11 to the Value Added Tax Act 1994 could extend to the physical removal of computers. ‘Documents’ were defined in section 96(1) of that Act as ‘anything in which information is recorded’, a very similar definition to that in section 114(2) of the Finance Act 2008. The court accepted a submission that: ‘A computer hard disk is a single storage entity which falls within the definition of a ‘document’ in section 96(1) of the 1994 Act because it is something ‘in which information of any kind is recorded’.

Judges:

Lord Justice Kennedy, and Mrs Justice Hallett

Citations:

[2002] EWHC 40 (Admin), [2002] STC 267, [2003] BVC 3, [2002] BTC 5605, [2002] STI 112, [2002] Crim LR 504

Links:

Bailii

Statutes:

Vallue Added Tax Act 1994 72, Police and Criminal Evidence Act 1984 15(6)(b

Jurisdiction:

England and Wales

Cited by:

CitedH, Regina (on the Application of) v Commissioners of Inland Revenue Admn 23-Oct-2002
The appellant sought judicial review of the seizure by the respondents of computers found on its premises in the course of executing warrants under the Act, even though the computers might contain other matters not relevant to any investigation.
CitedGlenn and Co (Essex) Ltd), Regina (on The Application of) v HM Revenue and Customs Admn 18-Jun-2010
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 . .
Lists of cited by and citing cases may be incomplete.

Magistrates, Customs and Excise

Updated: 16 September 2022; Ref: scu.167465

Hunova-Trans KFT v HMRC: UTTC 10 May 2011

EXCISE DUTIES – restoration – seizure of vehicle used for smuggling – refusal to restore – appeal against refusal dismissed by First-tier Tribunal – whether decision of the First-tier Tribunal was perverse – no – appeal dismissed

Citations:

[2011] UKUT 194 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 13 September 2022; Ref: scu.440825

MIS v Hauptzollamt Munchen: ECJ 9 Jun 2016

ECJ (Judgment) Reference for a preliminary ruling – Regulation (EEC) No 2658/87 – Common Customs Tariff – Tariff classification – Subheading 6211 3310 00 0 – Aprons – Anti-radiation protective coats

Citations:

ECLI:EU:C:2016:424, [2016] EUECJ C-288/15

Links:

Bailii

Statutes:

Regulation (EEC) No 2658/87

Jurisdiction:

European

Customs and Excise

Updated: 08 September 2022; Ref: scu.565622

Aurubis Balgaria AD v Nachalnik na Mitnitsa Stolichna (Customs Union): ECJ 31 Mar 2011

ECJ Customs Code – Customs duties – Customs debt on importation – Interest on arrears – Period for the collection of interest on arrears – Compensatory interest.

Citations:

C-546/09, [2011] EUECJ C-546/09

Links:

Bailii

European, Customs and Excise

Updated: 04 September 2022; Ref: scu.431629

Commission v Portugal C-23/10: ECJ 17 Mar 2011

ECJ State Failure – Introduction for free circulation of fresh bananas – Weight said does not match the actual weight – Duty of customs authorities to verify the declared weight – Community Customs Code – Regulation (EEC) No 2913/92 – Articles 68 ff – Regulation (EEC) No 2454/93 – Article 290a – Annex 38b – EU own resources – Loss of revenue – Regulation (EEC, Euratom) No 1552/89 – Regulation (EC, Euratom) No 1150/2000 – Articles 2, 6, 9, 10 and 11

Citations:

[2011] EUECJ C-23/10

Links:

Bailii

Jurisdiction:

European

Customs and Excise

Updated: 04 September 2022; Ref: scu.430708

Marishipping And Transport v Marishipping and Transport BV (Customs Union): ECJ 17 Feb 2011

ECJ Reference for a preliminary ruling – Regulation (EEC) No 2658/87 – Common Customs Tariff – Customs duties – Relief – Pharmaceutical substances – Composition – Restrictions.

Citations:

C-11/10, [2011] EUECJ C-11/10

Links:

Bailii

Statutes:

Regulation (EEC) No 2658/87

European, Customs and Excise

Updated: 03 September 2022; Ref: scu.430214

Philips C-495/09: ECJ 3 Feb 2011

ECJ (Customs Union) Goods placed under the external transit procedure – Intellectual property rights – Regulation (EC) No 3295/94 and Regulation (EC) No 1383/2003 – Treatment of goods in transit as if they were goods produced in the territory of the Union (‘production fiction’) – Conditions governing action by the customs authorities in cases where goods in transit are counterfeit or pirated – Suspected infringement of an intellectual property right.

Citations:

C-495/09, [2011] EUECJ C-495/09, [2011] EUECJ C-495/09 – O

Links:

Bailii, Bailii

Statutes:

Regulation (EC) No 3295/94

Jurisdiction:

European

Customs and Excise

Updated: 01 September 2022; Ref: scu.428503

Philips C-446/09: ECJ 3 Feb 2011

ECJ (Customs Union) Goods placed under the external transit procedure – Intellectual property rights – Regulation (EC) No 3295/94 and Regulation (EC) No 1383/2003 – Treatment of goods in transit as if they were goods produced in the territory of the Union (‘production fiction’) – Conditions governing action by the customs authorities in cases where goods in transit are counterfeit or pirated – Suspected infringement of an intellectual property right.

Citations:

C-446/09, [2011] EUECJ C-446/09 – O, [2012] EUECJ C-446/09

Links:

Bailii, Bailii

Jurisdiction:

European

Customs and Excise

Updated: 01 September 2022; Ref: scu.428502

Lecson Elektromobile GmbH v Hauptzollamt Dortmund: ECJ 22 Dec 2010

ECJ (Customs Union) Common Customs Tariff – Tariff classification – Combined Nomenclature – Section XVII – Transport equipment – Chapter 87 – ‘Vehicles other than railway or tramway rolling stock, and parts and accessories thereof’ – Headings 8703 and 8713 – Three or four-wheeled electric vehicles designed for the transport of one person, reaching a maximum speed of 6 to 15 km/h and having a separate, adjustable steering column, known as ‘electric mobility scooters’.

Citations:

C-12/10, [2010] EUECJ C-12/10

Links:

Bailii

Jurisdiction:

European

Customs and Excise

Updated: 31 August 2022; Ref: scu.427707

Manor Park Trading Company Ltd v Revenue and Customs: FTTTx 20 Oct 2010

POST CLEARANCE DEMAND NOTE – Anti-Dumping Duty – importation of cotton-type bed linen – incorrect declaration of country of origin – was it an error which could not reasonably have been detected by Appellant? – no – appeal dismissed

Citations:

[2010] UKFTT 505 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 27 August 2022; Ref: scu.426628

Flagg v Director of Revenue for The UK Border Agency: FTTTx 27 Oct 2010

FTTTx EXCISE DUTY – Restitution of vehicle seized at the time of a importation of excise goods on which the duty was sought to be evaded – whether Officer’s decision that there was no evidence of exceptional hardship justifying a departure from the Revenue’s policy in cases such as the instant case not to offer a vehicle for restoration was unreasonable – evidence as to the Appellant’s ability to work and his health considered – held the Officer’s decision was not unreasonable – appeal dismissed

Citations:

[2010] UKFTT 518 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 27 August 2022; Ref: scu.426614

GE Medical Systems Information Technology Gmbh v Revenue and Customs: FTTTx 15 Sep 2010

CUSTOMS DUTIES – TARIFF CLASSIFICATION – The Goods analysed the gases in a patient’s respiration during surgical operations and modules of a parent patient monitoring systems – HMRC conceded that the correct classification was TC 901820 00 00 – Appeal allowed

Citations:

[2010] UKFTT 437 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 27 August 2022; Ref: scu.426575

Ashworth and Another v The United Kingdom Border Agency: FTTTx 6 Aug 2010

FTTTx EXCISE DUTY – traveller’s exemption – tobacco and car seized on entry to UK – seizure challenged but challenge withdrawn before condemnation proceedings begun – restoration of tobacco refused but car restored on payment – only reason advanced for restoration and remission of payment that goods for own use – appeal dismissed.

Citations:

[2010] UKFTT 364 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 23 August 2022; Ref: scu.422346

Keyte v The UK Border Agency: FTTTx 7 Jun 2010

FTTTx EXCISE DUTY – traveller’s exemption – tobacco seized on entry to UK – seizure challenged out of time – restoration refused – only reason advanced for restoration that goods for own use – appeal dismissed

Citations:

[2010] UKFTT 255 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 23 August 2022; Ref: scu.422285

Abbey Forwarding Ltd v Hone and Others: ChD 30 Jul 2010

Judges:

Lewison J

Citations:

[2010] EWHC 2029 (Ch)

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

CitedRevenue and Customs v Dempster (T/A Boulevard) ChD 24-Jan-2008
The revenue wished to refuse a claim to set off input tax for two transactions involving the alleged purchase of software. They said the transactions were a sham.
Held: The revenue’s appeal failed.
Briggs J said: ‘the critical question . .

Cited by:

CitedLondon Borough of Haringey v Hines CA 20-Oct-2010
The authority sought rescission of a lease granted to the defendant under the right to buy scheme, saying that she had misrepresented her occupation when applying. The tenant replied that no adequate evidence had been brought that she was not a . .
Lists of cited by and citing cases may be incomplete.

Customs and Excise, Torts – Other

Updated: 22 August 2022; Ref: scu.421234

Huntingwood Trading Ltd, Regina (on The Application of) v HM Revenue and Customs: Admn 21 Jan 2009

Application for judicial review of a decision by Her Majesty’s Revenue and Customs dated 25th April 2007 to disallow 101 claims made by the claimant, Huntingwood Trading Limited, in respect of excise duty drawback totalling andpound;1,263,865. The two grounds on which the claimant sought judicial review were first that the commissioners had engendered in the claimant a legitimate expectation that a certain course of action would be followed in relation to the making and paying of drawback claims; and that it is unfair and an abuse of power for the Commissioners to frustrate that legitimate expectation by refusing to make the payments.

Judges:

Stadlen J

Citations:

[2009] EWHC 290 (Admin)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management, Customs and Excise

Updated: 21 August 2022; Ref: scu.420984

Denwire Ltd v The Commissioners for Revenue and Customs: FTTTx 3 Dec 2009

ECJ Customs-Anti-Dumping Duty on imports of steel wire rope from China-goods declared under incorrect community codes not attracting ADD – C18 Demand-ADD conceded on certain imports but waiver of demand sought under Article 220(2)(b)of the Community Customs code – Appeal dismissed.

Citations:

[2009] UKFTT 343 (TC)

Links:

Bailii

Customs and Excise

Updated: 17 August 2022; Ref: scu.409142

Yesmoke Tobacco (Judgment): ECJ 9 Oct 2014

ECJ Reference for a preliminary ruling – Tax provisions – Harmonisation of laws – Directives 95/59/EC and 2011/64/EU – Structure and rates of excise duty applied to manufactured tobacco – Establishment of an excise duty – Principle establishing one rate of excise duty for all cigarettes – Possibility for the Member States of establishing a minimum amount of excise duty – Cigarettes in the lowest price category – National legislation – Specific category of cigarettes – Excise duty set at 115%

Judges:

T. von Danwitz (Rapporteur), P

Citations:

C-428/13, [2014] EUECJ C-428/13

Links:

Bailii

Statutes:

Directive 2011/64/EU, Directive 95/59/EC

Jurisdiction:

European

Customs and Excise

Updated: 16 August 2022; Ref: scu.537480

Belgische Staat v Direct Parcel Distribution Belgium NV: ECJ 28 Jan 2010

ECJ (Customs Union) Community Customs Code – Customs debt – Amount of duty – Articles 217 and 221 – Communities’ own resources – Regulation (EC, Euratom) No 1150/2000 – Article 6 – Requirement of entry in the accounts of the amount of duty before it is communicated to the debtor – Definition of ‘legally owed.

Citations:

C-264/08, [2010] EUECJ C-264/08

Links:

Bailii

Jurisdiction:

European

Customs and Excise

Updated: 13 August 2022; Ref: scu.396577

Arthur v Revenue and Customs: FTTTx 15 Jul 2009

FTTTx EXCISE – Restoration conditions – Vehicle – Jaguar sold by Customs when restoration conditions under appeal – Tobacco goods on not for profit basis – Appellant asserted some for personal use and some for gifts – Duty on goods andpound;2,285 – Fee for restoration of vehicle andpound;2,000 – Review decision failed to specify payment in lieu of car sold – Cheque accepted subject to dispute as to andpound;2,000 deduction – Review did not address own use element – Rainbow (2003) E393 considered – Although review defective no new review directed – Appeal dismissed

Citations:

[2009] UKFTT 168 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 03 August 2022; Ref: scu.373699

Fayed v Revenue and Customs: FTTTx 9 Jun 2009

FTTTX EXCISE DUTY- 10.10kg of royal jelly honey (brought on a visit to Egypt) – advised could only bring in 1 KG – failed to apply to magistrates – honey deemed forfeit – two reviews refusing to return honey – subsequently transpired that Egyptian honey could not be imported under the Product of Animal Origin (Third Country Imports) (England) Regulations 2006 – officer acted reasonably – case dismissed

Citations:

[2009] UKFTT 125 (TC)

Links:

Bailii

Statutes:

Product of Animal Origin (Third Country Imports) (England) Regulations 2006

Jurisdiction:

England and Wales

Customs and Excise

Updated: 03 August 2022; Ref: scu.373679

Motorola Ltd v Revenue and Customs: FTTTx 9 Jun 2009

FTTTx CUSTOMS DUTIES – tariff classification – stand-alone WAN apparatus and modem – whether to be classified before 1 January 2007 in heading 8471 (automatic data-processing machines and units thereof) or heading 8517 (electrical apparatus for line telephony) – Peacock, Cabletron Systems and Olicom considered – all goods properly classified in heading 8471 – reference to Court of Justice unnecessary – appeals allowed

Citations:

[2009] UKFTT 123 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 03 August 2022; Ref: scu.373689

Morgan v Revenue and Customs: FTTTx 19 Jun 2009

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 seizure of goods in restoration proceedings – no, on grounds it would be abuse of process – whether decision not to restore was reasonable – yes – appeal dismissed – Council Directive (EEC) No 92/12 Arts 7 to 9; The Excise Goods, Beer and Tobacco Products (Amendment) Regulations 2002 SI 2002 No. 2691; Customs and Excise Management Act 1979 Ss 49(1) and 152(b); Finance Act 1994 Ss 14 to 16

Citations:

[2009] UKFTT 134 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 03 August 2022; Ref: scu.373688

Junction 29 Truckstop Ltd v Revenue and Customs: FTTTx 24 Jun 2009

FTTTx EXCISE DUTY – BETTING AND GAMING – Appellant paid for two licences by mistake for one amusement machine – whether entitled to repayment of duty on the licence obtained by mistake – yes – Appeal allowed

Citations:

[2009] UKFTT 148 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 03 August 2022; Ref: scu.373682

Gorman v Revenue and Customs: FTTTx 24 Jun 2009

FTTTx EXCISE DUTY – RESTORATION OF MOTOR VEHICLE SUBJECT TO CONDITIONS – HMRC Officers discovered red diesel in the fuel tank of a vehicle – Appellant contended that the red diesel was already in the vehicle when he bought it and that he never used the vehicle on the public road – the vehicle had a current tax disc and parked in a yard with ready access to red diesel – review decision reasonable – Appeal dismissed

Citations:

[2009] UKFTT 147 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 03 August 2022; Ref: scu.373680

C Plumb and Sons (Hatfield) Ltd v Revenue and Customs: FTTTx 6 May 2009

EXCISE DUTY – RESTORATION WITH CONDITIONS – Appellant’s vehicle with red diesel in fuel tank – innocent mistake – took steps to ensure that drivers did not put red diesel in fuel tank – review officer did not give due weight to individual circumstances – decision unreasonable – Appeal dismissed.

Citations:

[2009] UKFTT 93 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 03 August 2022; Ref: scu.373635

Repertoire Culinaire Ltd v Revenue and Customs: FTTTx 24 Apr 2009

FTTTx EXCISE DUTIES – Cooking wine and cooking cognac – whether subject to excise duty as ethyl alcohol – whether exempt from excise duty under art. 27.1 of Directive 92/83/EEC – whether s.4FA 1995 adequately implements art. 27.1(f) of the Directive – whether a reference should be made to the Court of Justice – Skatterverket v Gourmet Classic Limited (Case C-459/06) considered – Questions referred to the Court of Justice

Citations:

[2009] UKFTT 75 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 03 August 2022; Ref: scu.373624

Millennium Fresh Foods Limited v Her Majesty’s Revenue and Customs: FTTTx 8 Apr 2009

Customs Duty – Customs procedures – Procedure for Processing Under Customs Control – Appeal against refusal to authorise procedure – Whether Customs decision on review unreasonable – Whether change in economic factors require fresh examination of the ‘economic condition’ for authorisation – Whether HMRC wrongly treated themselves as bound to follow the conclusion of the Customs Committee

Citations:

[2009] UKFTT 43 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 03 August 2022; Ref: scu.373622

Agenzia Dogane Ufficio delle Dogane di Trieste v Pometon: ECJ 4 Jun 2009

ECJ (Free Movement Of Goods) Community customs code – Regulation (EC) No 384/96 – Protection against dumped imports from countries not members of the European Community Regulation (EC, Euratom) No 2988/95 – Protection of the European Communities’ financial interests – Processing under the inward processing procedure – Irregular practice.

Citations:

[2009] EUECJ C-158/08

Links:

Bailii

Jurisdiction:

European

Customs and Excise

Updated: 28 July 2022; Ref: scu.347050

Broadman v Revenue and Customs: Excs 22 Feb 2008

Excise Duty – Importation of tobacco and alcohol for ‘a commercial purpose’ – Seizure of Audi A4 – Whether the goods acquired that were not for own use or to be given away were only to be transferred to others for reimbursement of cost – Appeal dismissed – Right to request a re-hearing at which the Appellant would be present in person to give evidence and the circumstances where the Tribunal might agree and order that such a re-hearing be allowed

Citations:

[2008] UKVAT-Excise E01088

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 18 July 2022; Ref: scu.272165

Gokce v Revenue and Customs: Excs 24 Apr 2008

Importation of obscene material – non-restoration of a motor vehicle – no evidence of exceptional hardship – non-restoration decision reasonable – Appeal dismissed

Citations:

[2008] 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

Evitt v Revenue and Customs: Excs 1 Apr 2008

EXCISE DUTY – BETTING AND GAMING DUTY – Amusement machine licence – Appellant provided a gaming machine for play without a licence – civil penalty – no reasonable excuse – assessment for arrears of duty confirmed – Appeal dismissed.

Citations:

[2008] UKVAT-Excise E01103

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 18 July 2022; Ref: scu.272183

Broxburn Bottlers Ltd v Revenue and Customs: Excs 5 Jul 2007

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:

[2007] UKVAT-Excise E01049

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 18 July 2022; Ref: scu.272128

Peet v Revenue and Customs: Excs 14 May 2008

EXCISE DUTY – restoration of goods – cigarettes and tobacco – appeal against re-review ordered by previous tribunal – ‘guideline’ amounts not exceeded – some of the goods intended to be provided on a non-profit basis to others – on re-review part of the goods was to be restored – re-review decision reasonable – appeal dismissed

Citations:

[2008] UKVAT-Excise E01111

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 18 July 2022; Ref: scu.272192

Roberts v Revenue and Customs: Excs 1 Dec 2005

EXCISE DUTY – HYDROCARBON OIL – CIVIL PENALTY – use of red diesel in road vehicle – Appellant failed to check the contents of the container before fuelling his vehicle – knew that the containers may contain red diesel – Appellant made stupid mistake – no reasonable excuse – appeal dismissed – sections 9 and 10 Finance Act 1994

Citations:

[2005] UKVAT-Excise E00928

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 18 July 2022; Ref: scu.272013

Dawkin v Revenue and Customs: VDT 2 Apr 2007

VDT EXCISE GOODS – Procedure – Appellant appealed against both seizure and restoration – Review decision on restoration made before appeal against seizure withdrawn – Whether Appellant able to contest facts relating to seizure before Tribunal – Weller considered.
RESTORATION – Reviewing office proceeded on basis Appellant would not have succeeded in Magistrates Court – Whether decision reasonable – Appeal allowed

Citations:

[2007] UKVAT-Excise E01036

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

Appeal fromHM Revenue and Customs v Dawkin ChD 2008
David Richards J reviewed the authorities and stated the test which has been applied in the tribunals and courts since Gascoyne: ‘The issue is whether the Tribunal misdirected itself in its consideration of the question of abuse of process. The . .
Lists of cited by and citing cases may be incomplete.

Customs and Excise

Updated: 18 July 2022; Ref: scu.272116

Smith v Revenue and Customs: Excs 20 Sep 2006

Excise Duties – Non-restoration of seized goods – cigarettes imported by regular traveller – Appellant ‘withdrawing’ notice to commence condemnation proceedings: whether possible – Appellant misled by Customs’ letter: whether legality of forfeiture and own use open for consideration by tribunal – reasonableness of decision on review – powers of tribunal under Section 16(4) FA 94

Citations:

[2006] UKVAT-Excise E00991

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 18 July 2022; Ref: scu.272068

Shanley v Revenue and Customs: VDT 26 Jul 2005

EXCISE DUTIES – traveller importing 42 kg of tobacco – goods and car seized – claim that 6 kg intended as gift to father and 18 kg each to be given to agents who had secured large commissions – explanation implausible – refusal to restore car – hardship claimed – no exceptional circumstances – refusal to restore reasonable – appeal dismissed

Citations:

[2005] UKVAT-Excise E00897

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271978

Smith v Revenue and Customs: Excs 12 Jul 2005

EXCISE – Restoration – Application by Customs to dismiss appeal as abuse of process – Deemed forfeiture of 5000 cigarettes – Appellant claiming cigarettes for own use – Notice 12A (October 2002) – Appellant sent Letters A and B both appealing against seizure and requesting restoration – Customs’ letter stating restoration could not be considered until condemnation determined – Appeal against seizure withdrawn – Application under Rule 6 that restoration appeal asserting own use could not be entertained – Whether Tribunal has power to dismiss appeal on such application – Held that no power – Finding that not abuse of process because Appellant misled – Finance Act 1994 s.16 – Trib Rules 1986 r.6(1), 18(1) – Customs application dismissed

Citations:

[2005] UKVAT-Excise E00896

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 18 July 2022; Ref: scu.271980

Cowie (T/A Cowie Transport) v Revenue and Customs: Excs 21 Dec 2005

Excs EXCISE DUTY – restoration of four vehicles subject to payment of restoration fee – review officer restricted her review to validating the fee against the amounts detailed in the relevant policy – review officer did not address Appellant’s blameworthiness and displayed a limited understanding of proportionality – review officer considered that the elements of the restoration fee were fixed and could not be altered by her – the proportionality of the Respondents’ policy open to question – was the decision to restore the four vehicles subject to payment of fee reasonable – no – appeal allowed and further review directed

Citations:

[2005] UKVAT-Excise E00937

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 18 July 2022; Ref: scu.272006

Brookes v Customs and Excise: Excs 22 Feb 2005

EXCISE DUTY – Restoration of a motor vehicle and excise goods – father importing cigarettes and beer – son importing tobacco and beer – father’s importation was for personal use – son’s importation commercial use for profit – material difference from the Review Officers’ finding that both were involved in commercial importation – whether this difference may have a bearing upon the decision not to restore – yes – was the decision not to restore the vehicle reasonable – no – Appeal allowed.

Citations:

[2005] UKVAT-Excise E00847

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 18 July 2022; Ref: scu.271921

Ali v Revenue and Customs: Excs 24 May 2005

EXCISE DUTY – beer seized at Coquelles – joint trip – Appellant claiming restoration of his share – claimed intended for brother’s wedding – discrepancies in evidence – decision of Customs reasonably arrived at – appeal dismissed

Citations:

[2005] UKVAT-Excise E00885

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 18 July 2022; Ref: scu.271957

Atkinson v Customs and Excise: Excs 22 Feb 2005

EXCISE DUTIES – travellers importing excise goods from France and Belgium without payment of UK duty – goods and vehicle seized and not restored – parties coming to agreement at conclusion of hearing – further review directed

Citations:

[2005] UKVAT-Excise E00849

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 18 July 2022; Ref: scu.271920

Williams v Customs and Excise: Excs 4 May 2004

RESTORATION – Appellant imported 10kg tobacco and 6,200 cigarettes – Appellant stated that foods were intended as gifts to family who had been generous to him when he was bankrupt – Goods paid for out of money recently inherited – Commissioners decided goods imported for sale at profit because (inter alia) expenditure not commensurate with income – Whether decision reasonable – No – Appeal allowed: further review ordered
RESTORATION APPEAL – Whether appellant may adduce evidence as to whether goods imported for own use – Whether Tribunal may find such facts – Effect of decision of CA in Gora v Customs and Excise Commissioners

Citations:

[2004] UKVAT-Excise E00715

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 18 July 2022; Ref: scu.271817

Tanner v Customs and Excise: Excs 26 Mar 2004

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

Citations:

[2004] UKVAT-Excise E00684, [2004] UKVAT-Excise E000684

Links:

Bailii, Bailii

Jurisdiction:

England and Wales

Citing:

See AlsoTanner v Customs and Excise Excs 20-Feb-2003
EXCISE DUTY – Appeal heard in the absence of the Appellant under VAT Tribunals Rules, Rule 26(2) – Appeal under s.16 FA 1994 against a review decision not to offer seized excise goods for restoration – imported excise goods allegedly concealed in a . .
Lists of cited by and citing cases may be incomplete.

Customs and Excise

Updated: 18 July 2022; Ref: scu.271758