Staatssecretaris van Financiën v Sony Supply Chain Solutions (Europe) BV, formerly Sony Logistics Europe BV (Case C-153/10);  WLR (D) 130
“A person who made customs declarations in his own name and on his own behalf could not rely on a binding tariff information of which he was not the holder, but which associated company on whose instructions he made those declarations. A person could, however, in proceedings relating to the imposition of customs duties, challenge the imposition of duties by submitting as evidence a binding tariff information issued in another member state.”
WLR Daily, 7th April 2011
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Aurubis Balgaria AD v Nachalnik na Mitnitsa Stolichna (Case C-546/09);  WLR (D) 123
“Interest on arrears in relation to customs duties still to be recovered could only be charged pursuant to article 232(1)(b) of Regulation 2913/92, as amended, in respect of the period falling after the deadline by which those duties were to be paid.”
WLR Daily, 31st March 2011
Please note that once a case has been reported in one of the ICLR series the corresponding WLR Daily summary is removed.
“Three RAF servicemen who helped smuggle seven million cigarettes into Britain on military flights from the Middle East have been jailed.”
BBC News, 4th February 2011
Eastenders Cash and Carry plc and another v Revenue and Customs Commissioners  EWHC 2797 (Admin);  WLR (D) 282
“The power of detention contained in s 139(1) of the Customs and Excise Management Act 1979 was not limited to cases in which the goods in question were goods on which duty had not in fact been paid, but also covered cases in which there were reasonable grounds for suspecting that duty might not have been paid on the goods.”
WLR Daily, 5th November 2010
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.
“Campaigners launched legal action today in an attempt to ban the export from Britain of an anaesthetic used to execute prisoners in the United States.”
The Independent, 2nd November 2010
“Email incorrectly said EU law allowed certain people to bring small quantities of cannabis into UK for personal use.”
The Guardian, 29th October 2010
“A Cambridgeshire man has been sentenced to a year in prison for attempting to smuggle ammunition into the UK.”
Full press release
UK Border Agency, 21st October 2010