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A Landmark Decision On Excise And Customs

Gavin McFarlane of Temple Chambers Cardiff reviews the Court of Appeal decision in Gora and Dannatt v CCE
On 11 April this year the Court of Appeal released its decision in Gora and Dannatt v CCE [2003] All ER (d) 208. The text is of extreme importance for indirect tax practitioners for it visits a wide range of basic subject areas in customs and excise and reaches conclusions on a number of important procedures which have not been previously clarified by the courts at this or any other level. In particular the judges have put under the microscope the whole question of seizure by Customs as provided for in the department's legislation as well as related concepts such as detention.
The matters reached the Court...

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