Her Majesty's Revenue Commissioners v Penbrook Enterprises Ltd
| Jurisdiction | Northern Ireland |
| Judge | Mr Rafferty |
| Judgment Date | 09 December 2008 |
| Neutral Citation | [2008] NIMag 2 |
| Court | Magistrates' Court (Northern Ireland) |
| Date | 09 December 2008 |
MELEADYP\GDF\GDF-000034
Neutral Citation No.: [2008] NIMag 2
Ref:
Judgment: approved by the Court for handing down
Delivered:
09/12/08
(subject to editorial corrections)*
HER MAJESTY’S REVENUE COMMISSIONERS
-V-
PENBROOK ENTERPRISES LTD
Deputy District Judge (Magistrates’ Courts) Rafferty
JUDGMENT
This matter concerns the importation of a quantity of electro chemical batteries
from a non Member State into the territory of the European Union.
On 21 August 2007 a quantity of batteries were unloaded and required to clear
Customs in Belfast. These batteries were destined for the premises of the
Respondent in this matter, Penbrook Enterprises Ltd. During the course of
22 August 2007 the goods were examined and an initial suspicion was raised that
they may infringe the intellectual property rights (hereinafter IPR’s) of the
Gillette Corporation regarding its Duracell brand.
On 23 August 2007 HMRC issued a Notice of Detention regarding these
batteries. On 7 November 2007 an application to condemn the goods was
initiated under the Customs & Excise Management Act 1979 (hereinafter
CEMA). In particular, the application referred to Sections 49, 139 and 154.
It is this application which I am now required to determine.
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