|Source:||All England Reporter|
|Publisher Citation:|| All ER (D) 262 (Nov)|
|Neutral Citation:|| EWHC 2593 (Admin)|
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.