Duty and Customs Column

Not since the days of the old Exchequer Court have so many landmark decisions emerged on excise duty from the higher judiciary as we are witnessing at the moment. Thus an absorbing repertory of interesting reported judgments is being built up which is of great assistance to practitioners as the law develops. A number of the cases to which the Court of Appeal is turning its attention involve the consequences of the movement of excise goods under suspension of duty and the legality of such movements. There are two factors which have given rise to many of the difficulties. One is that the concept of the free movement of goods introduced by the European Single Market in...