Customs and Excise in UK Law
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Goldsmith v Commissioners of Customs and Excise
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Accordingly, if his evidence is not accepted by the magistrates or the Crown Court, there is a reflection upon his character. However, in such circumstances there is a presumption that the goods are being brought in for commercial purposes and the onus is placed upon someone in the appellant's position to rebut that presumption. The presumption is rebuttal by giving evidence which, on the balance of probabilities, satisfies the courts that they are required for private purposes.
However, reference must also be made to the fact that the legislation categorises the proceedings as civil. Reference is also to be made to the fact that none of the usual consequences of a criminal conviction follow from condemnation and forfeiture proceedings. Under domestic law the person concerned is not treated as having a conviction. The person concerned is not subject to any other penalty, apart from the consequences of the forfeiture and loss of the goods.
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Gora and Others v Commissioners of Customs and Excise; Dannatt v Same
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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.
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Salomon v Commissioners of Customs and Excise
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But if the terms of the legislation are not clear but are reasonably capable of more than one meaning, the treaty itself becomes relevant, for there is a prima facie presumption that Parliament does not intend to act in breach of international law, including therein specific treaty obligations; and if one of the meanings which can reasonably be ascribed to the legislation is consonant with the treaty obligations and another or others are not, the meaning which is consonant is to be preferred.
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Lindsay v Commissioners of Customs and Excise
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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.
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Norwich Pharmacal Company v Commissioners of Customs and Excise
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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.
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R v Smith (David)
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These provisions show that, when considering the measure of the benefit obtained by an offender in terms of section 71(4), the court is concerned simply with the value of the property to him at the time when he obtained it or, if it is greater, at the material time. If in some circumstances it can operate in a penal or even a draconian manner, then that may not be out of place in a scheme for stripping criminals of the benefits of their crimes.
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Policy planning in HM Customs and Excise Customs Policy Directorate. A trainer's perspective
Following the creation of flatter management structure, HM Customs and Excise reviewed the way they carried out the development of policy advice to decision takers. They wished to create a procedur...
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Dancing To Whose Tune? Change And Investigations In Hm Customs And Excise
The public sector has been subject to significant organizational and cultural change in the past two decades. The purpose of change has been the cost‐efficient and cost‐effective delivery of public...
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DEVELOPING AND UNDERSTANDING CULTURAL CHANGE IN HM CUSTOMS AND EXCISE: THERE IS MORE TO DANCING THAN KNOWING THE NEXT STEPS
Increasingly, what was formerly known as public administration is turning itself into management, while management itself is fast becoming synonymous with the management of change. These two direct...
- ANTI‐DRUG SMUGGLING OPERATIONAL RESEARCH IN HM CUSTOMS AND EXCISE
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Quit (Illicit) Smoking – new proposals will affect landlords
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 ... ...
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Customs Seizures Throughout The European Union
... ... 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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Round-Up Of Recent Developments
... ... Customs & Excise are working on a new booklet outlining VAT basics for charities - ... ...
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Sentences Of Up To 10 Years For Insurers Or Brokers Breaching Export Control Order
... ... The Export Control Order is enforced by H.M. Customs & ... Excise and came into effect on 6th April 2009. Insurance companies ... ...
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Ask a tax judge to determine a dispute (notice of appeal)
First-tier Tribunal (Tax) forms including the application to close an enquiry.... ... dispute with HM Revenue & Customs (HMRC), UK Border Force (UKBF), ... Welsh Revenue Authority (WRA) or the ... B – Indirect tax ... Value Added Tax (VAT) ... Excise Duty ... Penalties related to indirect tax ... Customs Duty ... Other ... ...