The Law Reports (Appeal Cases)
[2024] AC 621
Supreme Court
JTI Polska sp z oo and others v Jakubowski and others
[2023] UKSC 19
2023 Feb 28; June 14
Lord Reed PSC, Lord Hodge DPSC, Lord Briggs, Lord Sales, Lord Hamblen, Lady Rose, Lord Richards JJSC
Carriage by land— International carriage of goods by road— Compensation for loss of goods— Owner becoming liable to pay excise duty on cigarettes stolen by third parties during course of carriage— Whether carrier liable to refund excise duty as “other charges incurred in respect of the carriage of the goods”—
Carriage of Goods by Road Act 1965 (c 37), Sch, art 23.4
Judicial precedent— House of Lords decision— Supreme Court’s power to depart from— Whether court to exercise such power