Revenue and Customs Comrs v Perfect

Subject Matter

REVENUE — Customs and Excise — Alcohol duty — Lorry driver found to be carrying goods on which excise duty had not been paid — Commissioners seizing vehicle and imposing penalty on driver notwithstanding absence of evidence that driver actively or knowingly involved in attempt to evade duty — Whether strict liability imposed on carriers of excise goods on which duty payable — Whether questions to be referred to Court of Justice for preliminary ruling — Whether absence of knowledge of excise status of goods amounting to reasonable excuse

[2019] EWCA Civ 465; [2020] STC 705, CA

EUROPEAN UNION — Court of Justice of the European Union — Judgment — Court of Appeal making reference to Court of Justice while United Kingdom member of European Union — Court of Justice giving judgment after end of transition period following United Kingdom’s exit from European Union — Whether judgment binding in United Kingdom — European Union (Withdrawal) Act 2018 (c 16), s 7A — Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community, arts 4, 86, 89

[2022] EWCA Civ 330; [2022] 1 WLR 3180; [2022] 4 All ER 160; [2022] STC 642; [2022] WLR(D) 119, CA

REVENUE — Customs and Excise — Importation of dutiable goods — Lorry driver transporting beer from Calais to Dover — Whether liable to pay excise duty if unaware duty unpaid — Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (SI 2010/593), reg 13 — Council Directive 2008/118/EC, art 33

[2022] EWCA Civ 330; [2022] 1 WLR 3180; [2022] 4 All ER 160; [2022] STC 642; [2022] WLR(D) 119, CA

Appellate History