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Dickinson

 
Gavin McFarlane of Temple Chambers Cardiff discusses the ramifications of the High Court decision in Dickinson v CCE [2003] All ER (D)315
 
The recently released judgment of the High Court in Dickinson v CCE raises a number of important issues. The case was heard in the Chancery Division by Mr Justice Peter Smith and is reported as [2003] All ER (D) 315. It arose as a result of a decision by Customs to refuse to restore a Rover car 180 kilos of tobacco and four cases of lager. Mr Dickinson's appeal against this refusal was allowed by the VAT and Duties Tribunal and against that decision Customs appealed to the High Court.
 
The judge complained that the case was extremely stale the Tribunal decision having been issued 15...
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