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

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