Hearings
31 Jul 2002 [2002] EWHC 1630 (Admin); [2003] QB 1041; [2002] 3 WLR 1219; [2002] 4 All ER 912; [2003] STC 1273, DC
10 Dec 2002 [2002] EWCA Civ 1804; [2003] QB 1041; [2003] 2 WLR 950; [2003] 2 All ER 553; [2003] STC 1273, CA
R (Hoverspeed Ltd) v Customs and Excise Comrs
Subject Matter
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, ss 163, 163A (as inserted by Finance Act 2000, s 26) — Council Directive 92/12/EEC, arts 8, 9
Appellate History
R (Hoverspeed Ltd) v Customs and Excise Comrs [2002] EWHC 1630 (Admin); [2003] QB 1041; [2002] 3 WLR 1219; [2002] 4 All ER 912; [2003] STC 1273, DC
Decision of the Divisional Court of the Queen's Bench Division reversed in part
R (Hoverspeed Ltd) v Customs and Excise Comrs [2002] EWCA Civ 1804; [2003] QB 1041; [2003] 2 WLR 950; [2003] 2 All ER 553; [2003] STC 1273, CA