Customs and Excise in UK Law

Leading Cases
  • Salomon v Commissioners of Customs and Excise
    • Court of Appeal
    • 26 October 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.

  • Goldsmith v Commissioners of Customs and Excise
    • Queen's Bench Division (Administrative Court)
    • 25 April 2001

    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.

  • Beynon and Partners v Commissioners of Customs and Excise
    • House of Lords
    • 25 November 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 February 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.

  • Norwich Pharmacal Company v Commissioners of Customs and Excise
    • House of Lords
    • 26 June 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.

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

See all results
Legislation
See all results
Books & Journal Articles
See all results
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 ......
See all results
Forms
  • Chapter IDG40470
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    ...... be important to understand what are former Inland Revenue or HM Customs & Excise functions because a small number of legal gateways (those listed ......
  • Chapter AWRS20200
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    • HM Revenue & Customs
    ...... also applies to wholesalers based in the Isle of Man (IOM) as IOM Customs & Excise have introduced equivalent legislation. Businesses that carry on ......
  • Chapter NMWM16210
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    • HM Revenue & Customs
    ...... Commissioners for Revenue and Customs Act 2005. General. Information obtained by national minimum wage teams ... information obtained as a result of an exercise of ex - Customs & Excise functions, for example VAT details, which cannot be disclosed outside HM ......
  • Chapter HCOTEG92100
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    ...... the goods for examination to the officer of the Isle of Man Customs & Excise service (a Division of the Isle of Man Government’s Treasury) ......
See all results

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT