The Law Reports (Queen's Bench Division)
[2003] QB 1041
Court of Appeal
Regina (Hoverspeed Ltd)
v
Customs and Excise Commissioners
[2002] EWHC 1630 (Admin)
[2002] EWCA Civ 1804
2002 July 8,
9,
10,
11,
12;
31
2002 Nov 5, 6;
Dec 10
2002 Nov 5, 6;
Dec 10
Brooke LJ and Bell J Lord Phillips of Worth Matravers MR, Mance and Latham LJJ
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 making checks and seizing goods and vehicle in which goods carried
— Whether checks and seizures lawful
— Whether goods acquired “for their own use” or “held for commercial purpose”
—
Customs and Excise Management Act 1979 (c 2), ss. 163, 163A (as inserted by Finance Act 2000 (c 17), s. 26)
—
Council Directive 92/12/EEC, arts 8, 9