Commissioners of Customs and Excise v Newbury

Core Citations

REFERS TO

• Gora and Others v Commissioners of Customs and Excise; Dannatt v Same
• Fox v Commissioners of Customs and Excise

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• Lindsay v Commissioners of Customs and Excise
• R (Hoverspeed Ltd) v Commissioners of Customs and Excise; R (on the application of Andrews) v Commissioners of Customs and Excise
• Sporrong and Lönnroth v Sweden (App No 7151/75)
• R Commissioners of Customs and Excise v Simon HELMAN
• Commissioners of Customs and Excise v Alzitrans SL
• Gascoyne v Commissioners of Customs and Excise

CONSIDERS

• Human Rights Act 1998 - Articles : S-7
• Customs and Excise Management Act 1979 - Articles : S-14
• Customs and Excise Management Act 1979 - Articles : SCH-3

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• Customs and Excise Management Act 1979 - Articles : S-49
• Finance Act 1994
• European Communities Act 1972 - Articles : S-2
• Human Rights Act 1998 - Articles : S-6
• Human Rights Act 1998
• Human Rights Act 1998 - Articles : S-8

REPORTED OPINION OF in

• [2003] 2 All ER 964
• 03/04/2003 Daily Cases
• [18/04/2003] TLR 4

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• [2003] 1 WLR 2131

CONSIDERED in

• R (Boxall) v Portsmouth Crown Court and Others
• Bartholomew v HM Revenue and Customs
• O'leary International Ltd v The Chief Constable of North Wales Police Crown Prosecution Service (Interested Party)

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• William Stern v Director of Border Revenue
• R HENRY SISSEN v NEWCASTLE UPON TYNE CROWN COURT HM CUSTOMS and EXCISE

REFERRED in

• Gascoyne v Commissioners of Customs and Excise

DISTINGUISHED in

• HM Revenue and Customs v Berriman and another

This document cites

• Convenio Europeo para la Protección de los Derechos Humanos y de las Libertades Fundamentales
• Gora and Others v Commissioners of Customs and Excise; Dannatt v Same
• R (Hoverspeed Ltd) v Commissioners of Customs and Excise; R (on the application of Andrews) v Commissioners of Customs and Excise
• Fox v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Alzitrans SL



See all quotations

• Gascoyne v Commissioners of Customs and Excise
• Lindsay v Commissioners of Customs and Excise
• R Commissioners of Customs and Excise v Simon HELMAN
• Criminal Justice Act 1982
• European Communities Act 1972
• Finance Act 1994
• Customs and Excise Management Act 1979
• Excise Duties (Personal Reliefs) Order 1992
• The Queen v Commissioners of Customs and Excise, ex parte EMU Tabac SARL, The Man in Black Ltd, John Cunningham.
• Conegate Limited v HM Customs & Excise.
• Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products
• Human Rights Act 1998
• Amministrazione dello Finanze della Stato v Simmenthal S.p.A. (Case 106/77)