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Duty and Customs Column

 
Gavin McFarlane of Temple Chambers Cardiff brings us up-to-date on the latest Duty and Customs news
 
Since the introduction of the European Single Market in 1992 the impact of excise duty on Customs the department of state charged with its care and management has been devastating. The spectacle of cross-border shoppers being harassed by Customs officers on their return to the United Kingdom by actions which the tabloid media described as 'bullying' was unedifying by any standards; all the more so when the High Court and the Court of Appeal pointed out that the Statutory Instrument on which Customs were relying was incompatible with the European Union legislation which it was supposed to be implementing. Then the London City Bond series of cases revealed grave shortcomings within the investigation and legal services...

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