The Weekly Law Reports
[2002] 3 WLR 1219
Queen's Bench Division
Regina (Hoverspeed Ltd)
v
Customs and Excise Commissioners
[2002] EWHC 1630 (Admin)
2002 July 8,
9,
10,
11,
12;
31
Brooke LJ and Bell J
Revenue— Customs and excise— Importation of dutiable goods— Importation from European Union member states by individuals for personal use— Goods imported in excess of prescribed quantities presumed to be for commercial use and chargeable to further excise duty— Commissioners seizing goods and vehicle in which goods carried— Whether unlawful restriction on importation— Whether commissioners' practices and procedures incompatible with European Community law—
Excise Duties (Personal Reliefs) Order 1992 (SI 1992/3155), arts 3, 5 (as amended by Excise Duties (Personal Reliefs) (Amendment) Order 1999 (SI 1999/1617))
—
EC Treaty
, art 28
—
Council Directive
92/12/EEC