Customs and Excise in UK Law

Leading Cases
  • Salomon v Commissioners of Customs and Excise
    • Court of Appeal
    • 26 Oct 1966

    If the terms of the legislation are clear and unambiguous, they must be given effect to whether or not they carry out Her Majesty' treaty obligations, for the sovereign power of the Queen in Parliament extends to breaking treaties (see Ellerman Lines v. Comerford, 1931 Appeal Cases, p. 126), and any remedy for such a breach of an international obligation lies in a forum other than Her Majesty's own Courts.

  • Beynon and Partners v Commissioners of Customs and Excise
    • House of Lords
    • 25 Nov 2004

    In such cases it is customary for an appellate court to show some circumspection before interfering with the decision of the tribunal merely because it would have put the case on the other side of the line.

  • Lindsay v Commissioners of Customs and Excise
    • Court of Appeal (Civil Division)
    • 20 Feb 2002

    The Commissioners' policy does not, however, draw a distinction between the commercial smuggler and the driver importing goods for social distribution to family or friends in circumstances where there is no attempt to make a profit. Of course even in such a case the scale of importation, or other circumstances, may be such as to justify forfeiture of the car.

  • Gora and Others v Commissioners of Customs and Excise; Dannatt v Same
    • Court of Appeal (Civil Division)
    • 11 Abr 2003

    While the division of jurisdiction between the courts and the Tribunal may arguably be curious, and is probably retained because of the long standing jurisdiction of the courts in proceedings for condemnation, the division is clear and it is not intended that the Tribunal should have jurisdiction to reconsider the condemnation of goods as forfeited.

  • Norwich Pharmacal Company v Commissioners of Customs and Excise
    • House of Lords
    • 26 Jun 1973

    They seem to me to point to a very reasonable principle that if through no fault of his own a person gets mixed up in the tortious acts of others so as to facilitate their wrong-doing he may incur no personal liability but he comes under a duty to assist the person who has been wronged by giving him full information and disclosing the identity of the wrongdoers.

  • Woolwich Equitable Building Society v Commissioners of Inland Revenue
    • House of Lords
    • 20 Jul 1992

    I would therefore hold that money paid by a citizen to a public authority in the form of taxes or other levies paid pursuant to an ultra vires demand by the authority is prima facie recoverable by the citizen as of right.

  • Banbury Visionplus Ltd v HM Revenue and Customs
    • Chancery Division
    • 09 May 2006

    First, there is no right of appeal to the tribunal unless that right is given by statute. Secondly, in considering the extent of the right of appeal it is necessary to look at the statutory provisions which apply to the specific decision being appealed. And, finally, the tribunal cannot exercise a fresh discretion."

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Legislation
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Books & Journal Articles
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Law Firm Commentaries
  • The Future for VAT: Customs Bill White Paper
    • LexBlog United Kingdom
    On 9 October 2017, the UK Government published its White Paper on the Customs Bill, setting out the government’s approach to legislating for the future customs, VAT and excise regimes post-Brexit. ...
    ...... published its White Paper on the Customs Bill, setting out the government’s approach to legislating for the future customs, VAT and excise regimes post-Brexit. This blog looks at the VAT position. The paper seems to suggest that the government is now accepting that import VAT will be ......
  • Quit (Illicit) Smoking – new proposals will affect landlords
    • JD Supra United Kingdom
    Landlords could potentially find themselves hit with new lease requirements, periodic checking obligations and even financial penalties following the publication of the ‘Sanctions to tackle tobacco...
    ...... of the ‘Sanctions to tackle tobacco duty evasion and other excise duty evasion’ consultation document by HM Revenue & Customs. The ......
  • Quit (Illicit) Smoking – new proposals will affect landlords
    • LexBlog United Kingdom
    Landlords could potentially find themselves hit with new lease requirements, periodic checking obligations and even financial penalties following the publication of the ‘Sanctions to tackle tobacco...
    ...... of the ‘Sanctions to tackle tobacco duty evasion and other excise duty evasion’ consultation document by HM Revenue & Customs. The context ......
  • Customs Seizures Throughout The European Union
    • Mondaq United Kingdom
    ......The procedure requires one application to be made to one Customs Authority, for example, HM Customs & Excise in the UK, with a request that the application covers any or all of the 25 Member States of the EU. Once the Community application is granted, a copy ......
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