Archive for the 'customs and excise' Category

Staatssecretaris van Financiën v Sony Supply Chain Solutions (Europe) BV, formerly Sony Logistics Europe BV – WLR Daily

Staatssecretaris van Financiën v Sony Supply Chain Solutions (Europe) BV, formerly Sony Logistics Europe BV (Case C-153/10); [2011] 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

Source: www.iclr.co.uk

Please note that once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Aurubis Balgaria AD v Nachalnik na Mitnitsa Stolichna – WLR Daily

Please note that we have been experiencing some difficulties linking to WLR Daily case summaries. If you find that a link does not take you to the case you were expecting, you can also find it by using the ‘case search‘ function on the ICLR website.

Aurubis Balgaria AD v Nachalnik na Mitnitsa Stolichna (Case C-546/09); [2011] 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

Source: www.iclr.co.uk

Please note that once a case has been reported in one of the ICLR series the corresponding WLR Daily summary is removed.

RAF men jailed for smuggling cigarettes to North East – BBC News

“Three RAF servicemen who helped smuggle seven million cigarettes into Britain on military flights from the Middle East have been jailed.”

Full story

BBC News, 4th February 2011

Source: www.bbc.co.uk

Eastenders Cash and Carry plc and another v Revenue and Customs Commissioners – WLR Daily

Eastenders Cash and Carry plc and another v Revenue and Customs Commissioners [2010] EWHC 2797 (Admin); [2010] 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

Source: www.lawreports.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Legal bid to stop export of ‘execution drug’ – The Independent

“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.”

Full story

The Independent, 2nd November 2010

Source: www.independent.co.uk

Home Office wrongly allowed import of medicinal cannabis – The Guardian

“Email incorrectly said EU law allowed certain people to bring small quantities of cannabis into UK for personal use.”

Full story

The Guardian, 29th October 2010

Source: www.guardian.co.uk

One year for ammunition smuggler – UK Border Agency

“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

Source: www.ukba.homeoffice.gov.uk

Heathrow cabin crew manager sentenced for tobacco smuggling – UK Border Agency

“A British Airways cabin crew member, who used his position to illegally import tobacco into the UK through Heathrow Airport, received a 120-hour community punishment order on 20 August. The potential revenue loss on the smuggled tobacco is estimated at around £18,000.”

Full story

UK Border Agency, 27th August 2010

Source: www.ukba.homeoffice.gov.uk

Regina v Varsani – WLR Daily

Regina v Varsani [2010] EWCA Crim 1938; [2010] WLR (D) 237

“Where an offender was convicted of being knowingly concerned in the fraudulent evasion of duty on counterfeit cigarettes, contrary to s 170 of the Customs and Excise Management Act 1979, the reference to the retail price of cigarettes ‘of that description’ in s 5(1) of the Tobacco Products Duty Act 1979, as amended, by which the value of the duty was to be calculated, was to the retail price of genuine non-counterfeit cigarettes which were of the same description as the counterfeit ones on which the duty was evaded.”

WLR Daily, 24th August 2010

Source: www.lawreports.co.uk

Please note once a case has been reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Driver who smuggled 5m cigarettes is jailed – The Independent

“A lorry driver, who illegally imported 5.4 million cigarettes into the UK hidden in apple boxes, was jailed for two years and eight months today, HM Revenue and Customs said.”

Full story

The Independent, 24th June 2010

Source: www.independent.co.uk

Regina v White; Regina v Dennard; Regina v Perry; Regina v Rowbotham – WLR daily

Regina v White; Regina v Dennard; Regina v Perry; Regina v Rowbotham [2010] EWCA Crim 978; [2010] WLR (D) 120

“For the purposes of tobacco smuggling cases there was unlikely to be any incompatibility between the rules which made those liable under the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992 or the Tobacco Products Regulations 2001 to pay duty and those made liable by Council Directive 92/12/EEC.”

WLR Daily, 12th May 2010

Source: www.lawreports.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Suspected counterfeits can be destroyed if not defended by importer, says HMRC – OUT-LAW.com

“Suspected counterfeit goods being brought into the UK can be destroyed without going to court if the importer fails to object, according to new rules put in place by Her Majesty’s Revenue and Customs (HMRC).”

Full story

OUT-LAW.com, 26th April 2010

Source: www.out-law.com

UK authorities’ inability to seize counterfeits results in EU court referral – OUT-LAW.com

“The Court of Appeals has asked Europe’s highest court to rule on whether UK authorities can seize counterfeit goods passing through the UK and allow brand owners to take legal action against the companies behind the fakes.”

Full story

OUT-LAW.com, 27th January 2010

Source: www.out-law.com

Tobacco smugglers ‘due payouts’ – BBC News

“Thousands of tobacco smugglers could be due compensation because their assets were wrongly confiscated, customs officials have admitted.”

Full story

BBC News, 20th August 2009

Source: www.bbc.co.uk

Matalan Retail Ltd v Revenue and Customs Commissioners – WLR Daily

Matalan Retail Ltd v Revenue and Customs Commissioners [2009] EWHC 2046 (Ch); [2009] WLR (D) 283

“Where a classification for duty purposes had been allocated to imported swimwear but was then revised and corrected, the VAT & Duties Tribunal and Revenue and Customs were not precluded by the doctrines of estoppel or abuse of process from retaining the monetary difference between the correct higher rates paid and the sums which would have been due under the original classification.”

WLR Daily, 10th August 2009

Source: www.lawreports.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Immigration Act gives UK Border Agency customs powers – UK Border Agency

“UK Border controls were strengthened today as thousands of customs and immigration officers, sharing wide ranging powers, created a new unified force at the border following Royal Assent of the Borders, Citizenship and Immigration Act 2009.”

Full press release

UK Border Agency, 22nd July 2009

Source: www.www.ukba.homeoffice.gov.uk

Finance Act 2009

Finance Act 2009 published

Full text of Act (PDF)

Source: www.opsi.gov.uk

Regina v Khan Regina v Lockett; Regina v Carrington – Times Law Reports

Regina v Khan Regina v Lockett; Regina v Carrington

Court of Appeal (Criminal Division)

“Confiscation orders made under old regulations in tobacco-smuggling cases had to be quashed because the prosecuting authority had overlooked the fact that new regulations had narrowed the categories of persons liable to pay excise duty.”

The Times, 23rd April 2009

Source: www.timesonline.co.uk

Finance Act 2008

Finance Act 2008 published

Full text of Act (PDF)

Source: www.opsi.gov.uk

Director of Revenue and Customs Prosecutions v N E Plastics Ltd – WLR Daily

Director of Revenue and Customs Prosecutions v N E Plastics Ltd [2008] WLR(D); [2008] WLR (D) 236

For the purposes of s 146A(3) Customs and Excise Management Act 1979 matters within the knowledge of officers of HM Revenue and Customs were not to be imputed to the Director of Revenue and Customs Prosecutions, so that the period for the commencement of summary proceedings started only when sufficient evidence to warrant proceedings came to the attention of the Director or his staff.”

WLR Daily, 14th July 2008

Source: www.lawreports.co.uk

please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Smoker wins £20,000 battle with Customs – Daily Telegraph

“A former landscape gardener, accused of smuggling tobacco in his car from Belgium, has won a £20,000 legal battle with Customs officials to get the vehicle back.”

Full story

Daily Telegraph, 2nd June 2008

Source: www.telegraph.co.uk

New unified border agency launches – Home Office

“Border, immigration, customs and visa checks are all handled by the new UK Border Agency.”

Full press release

Home Office, 3rd April 2008

Source: www.homeoffice.gov.uk

Smith launches UK Border Agency – The Guardian

“The new customs and immigration body, the UK Border Agency, was officially launched by the home secretary, Jacqui Smith, today.”

Full story

The Guardian, 3rd April 2008

Source: www.guardian.co.uk

Finance Act 2007

Finance Act 2007 published

Full text of Act

Source: www.opsi.gov.uk


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