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An Important Decision In The High Court

 
Gavin McFarlane of Temple Chambers Cardiff discusses the significance of CCE v Gascoyne
Rare victory for Customs in duty case
 
A very significant decision has just been reached on Customs procedures in the Chancery Division of the High Court. The case is reported as CCE v Gascoyne [2003] All ER (D) 314 (Feb). It is important because it revisits the Hoverspeed and Lindsay decisions in a number of new areas. But even more crucially it clarifies vital areas of Customs procedures which for centuries have lacked detailed interpretation by the higher courts. Customs law is one of the most ancient legal disciplines and has deep roots in the middle ages and beyond. Those charged by...
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