Source: All England Reporter
Publisher Citation: [2005] All ER (D) 262 (Nov)
Neutral Citation: [2005] EWHC 2593 (Admin)
Court: Administrative Court

Stanley Burnton J

Representation Thomas de la Mare (instructed by Commissioners for HM Revenue and Customs) for the claimant.
  Ingrid Simler (instructed by the Treasury Solicitor) as Advocate to the Court.
Judgment Dates: 21 November 2005


Customs and Excise - Forfeiture - Imported goods - Goods on which duty chargeable and unpaid - Compensation for goods wrongly confiscated and destroyed - Whether value to be calculated according to market value in United Kingdom or in country of origin - Whether travel costs recoverable - Whether referee having jurisdiction over goods wrongly destroyed as perishable - , Sch 3, paras 16, 17.

The Case

The market value for the purposes of para17(1)(c) of Sch3 of the of tobacco goods personally imported into the United Kingdom for the own use of the importer and seized and destroyed by customs pursuant to para16(b) of the Schedule was to be taken as the retail price at the time of the seizure of such goods in the country of purchase. Travel costs were not recoverable under para17, and a referee appointed under para17(4) had no jurisdiction to determine the market value of goods seized under the Act and destroyed which were not, in the opinion of customs, of a perishable nature.

Practice Areas

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