UK in EU legal stink over garlic from China – BBC News
“Britain is being taken to court by the European Commission in a battle over a £15m unpaid tax bill on imports of Chinese garlic.”
BBC News, 21st June 2012
Source: www.bbc.co.uk
Category: customs and excise
Regina (Eastenders Cash & Carry plc and another) v Revenue and Customs Commissioners (No 2) – WLR Daily
“The protection against costs provided to HM Revenue and Customs by section 144(2) of the Customs and Excise Management Act 1979, in respect of proceedings brought against them on account of the seizure or detention of any thing on reasonable grounds, applied to claims for judicial review.”
WLR Daily, 22nd May 2012
Source: www.iclr.co.uk
Four jailed for alcohol-smuggling VAT and tax fraud – The Guardian
“Four members of a criminal gang have been jailed for their roles in one of the biggest alcohol-smuggling frauds ever uncovered in Britain.”
The Guardian, 10th February 2012
Source: www.guardian.co.uk
Regina (Eastenders Cash & Carry plc and another) v Revenue and Customs Commissioners – WLR Daily
“Section 139(1) of the Customs and Excise Management Act 1979 gave customs officers power to detain goods only where they were ‘liable to forfeiture’ in the sense that the relevant facts empowering the court to order forfeiture actually existed; it was not enough that the relevant officer reasonably suspected that such facts might exist in respect of goods which were under investigation.”
WLR Daily, 20th January 2012
Source: www.iclr.co.uk
UK businessman loses extradition fight over Iran arms sales charges – The Guardian
“A retired British businessman has lost his appeal against extradition to the US to stand trial for allegedly plotting to export missile components to Iran.”
The Guardian, 13th January 2012
Source: www.guardian.co.uk
Fake Viagra importer from Northampton jailed – BBC News
“An importer of fake Viagra pills into Britain from India and China has been jailed for a year. Victor Cheke, 42, from Northampton, pleaded guilty in July to possessing counterfeit medicinal products to sell and importing fake, unlicensed drugs.”
BBC News, 9th September 2011
Source: www.bbc.co.uk
Commissioners for HM Revenue and Customs v Jones – WLR Daily
Commissioners for HM Revenue and Customs v Jones [2011] EWCA Civ 824; [2011] WLR (D) 236
“The first tier and upper tribunals were statutory appellate tribunals which had not been given any original jurisdiction for resolving disputes as to whether or not goods were imported legally for personal use. The issue could only be decided by the court. The first tier tribunal’s jurisdiction was limited to hearing an appeal against a discretionary decision by HM Commissioners for Revenue and Customs not to restore the seized goods to the importer.”
WLR Daily, 18th July 2011
Source: www.iclr.co.uk
Regina v Redmond – WLR Daily
Regina v Redmond [2011] EWCA Crim 203; [2011] WLR (D) 174
“Although a defendant, who had pleaded guilty to being knowingly concerned in the fraudulent evasion of the duty chargeable on cigarettes, was not liable to pay the duty if he was not holding the cigarettes at the excise duty point and had not caused them to reach it, he was liable to pay VAT on the consignment. That was therefore a liability which he had evaded ‘as a result of or in connection with’ the criminal conduct of which he was convicted, and amounted to a “benefit” within the meaning of section 75(6) of the Proceeds of Crime Act 2002.”
WLR Daily, 24th May 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.
Regina v Bajwa and others – WLR Daily
Regina v Bajwa and others [2011] EWCA Crim 1093; [2011] WLR (D) 151
“In assessing, for the purposes of imposing a confiscation order, whether a defendant had a criminal lifestyle the question of whether the offence had been committed over a period of at least six months related to each particular defendant’s part in the offence.”
WLR Daily, 6th May 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.
Staatssecretaris van Financiën v Sony Supply Chain Solutions (Europe) BV, formerly Sony Logistics Europe BV – WLR Daily
“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
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.”
BBC News, 4th February 2011
Source: www.bbc.co.uk
Eastenders Cash and Carry plc and another v Revenue and Customs Commissioners – WLR Daily
“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.”
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.”
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.”
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.”
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.”
The Independent, 24th June 2010
Source: www.independent.co.uk
Regina v White; Regina v Dennard; Regina v Perry; Regina v Rowbotham – WLR daily
“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.
