Commissioners of Customs and Excise v Hebson Ltd

JurisdictionEngland & Wales
Date1953
Year1953
CourtQueen's Bench Division
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4 cases
  • Minister for Immigration and Ethnic Affairs v Polat
    • Australia
    • Federal Court
    • Invalid date
  • Edward Simons and Hill Top Corporation v Accountant General 1997 Civil Jur. No. 270
    • Bermuda
    • Supreme Court (Bermuda)
    • 20 May 1999
    ...Jur. No. 45 Kent Garment Factory Ltd v Attorney GeneralUNK (1991) 46 WIR 177 Commissioners of Customs and Excise v Hebson Ltd.UNK [1953] 2 Lloyds Rep 382 HTV Ltd v Price CommissionICR [1976] ICR 170 R v IRC, ex parte MFK Underwriting Agents Ltd.WLR [1990] 1 WLR 1545 R v IRC, ex parte Camacq......
  • Mahabir v Attorney General
    • Trinidad & Tobago
    • Court of Appeal (Trinidad and Tobago)
    • 21 June 2002
    ...discovered at a subsequent inspection. Would it matter if the first inspector was negligent or even corrupt? In Commissioner of Customs and Excise v. Hebson Ltd. (1953) 2 Lloyds Rep. 382, customs officers were held not to be estopped from exercising their statutory power relating to the im......
  • Abraham v Commissioner of Police of the Metropolis
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 8 December 2000
    ...am not at all satisfied that the conditions of estoppel by representation have been made good. In Customs & Excise v Hebden Ltd [1953] 2 Lloyds Reports 382, 397 Pearson J, as he was, stated: "If the representations which are alleged to constitute the estoppel are caused by a breach of obli......

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