Goldsmith v Commissioners of Customs and Excise

Core Citations

CONSIDERS

• Denton v John Lister Ltd
• R v DPP ex parte Kebeline

FOLLOWS

• R (McCann) v Manchester Crown Court

CONSIDERS

• Excise Duties (Personal Reliefs) Order 1992
• Human Rights Act 1998 - Articles : SCH-1
• Customs and Excise Management Act 1979 - Articles : S-139

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• Human Rights Act 1998
• Customs and Excise Management Act 1979 - Articles : S-170

REPORTED OPINION OF in

• 25/04/2001 Daily Cases
• [2001] 1 WLR 1673

CONSIDERED in

• R (Boxall) v Portsmouth Crown Court and Others
• R Amos v Maidstone Crown Court
• Gora and Others v Commissioners of Customs and Excise; Dannatt v Same

APPEAL RESOLVED in

• Goldsmith v Commissioners of Customs and Excise

REFERRED in

• The Director of The Assets Recovery Agency v Ashton Anr
• R (Mudie and Another) v Dover Magistrates' Court and Another
• R Andrews and R Hoverspeed v Commissioners of Customs and Excise

[See more]

• R Amos v Maidstone Crown Court and Another
• R (Director of the Assets Recovery Agency) v Jia Jin He
• Lindsay v Commissioners of Customs and Excise
• International Transport Roth GmbH and Others v Secretary of State for the Home Department

APPROVED in

• R (Mudie and Another) v Dover Magistrates' Court and Another

This document cites

• Convenio Europeo para la Protección de los Derechos Humanos y de las Libertades Fundamentales
• R v DPP ex parte Kebeline
• R (McCann) v Manchester Crown Court
• Denton v John Lister Ltd
• Denton v John Lister Ltd



See all quotations

• Customs and Excise Management Act 1979
• Excise Duties (Personal Reliefs) Order 1992
• Excise Duties (Personal Reliefs) (Amendment) Order 1999
• Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages
• Human Rights Act 1998