Salomon v Commissioners of Customs and Excise

Core Citations

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CONSIDERS

• [Court of Session—2d Division.]

CONSIDERS

• Customs and Excise Act 1952
• Ellerman Lines Ltd v Murray; White Star Line & Company v Comerford
• Customs and Excise Act 1952

[See more]

• Customs and Excise Act 1952 - Articles : S-258
• Customs and Excise Act 1952 - Articles : SCH-6
• Import Duties Act 1932 - Articles : S-15
• Finance Act 1935 - Articles : S-10
• Finance Act 1951 - Articles : S-6

REFERS TO

• Hogg v Toye & Company Ltd

RESUELVE RECURSO

• Salomon v Commissioners of Customs and Excise

REVERSES

• Salomon v Commissioners of Customs and Excise

DISTINGUISHES

• Rolex Watch Company Ltd v Commissioners of Customs and Excise

CONSIDERED in

• Tatum and Others v Cherwell District Council and Another
• Patent Applications Nos. 8001575 and 8001576 by Energy Conversion Devices Incorporated
• Williams v Cowell and Another (t/a The Stables)

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• Enzed Holdings Ltd v Wynthea Pty Ltd
• Assuranceforeningen Gard Gjensidig v The International Oil Pollution Compensation Fund
• United States of America v Nolan
• J & S v Attorney General & Director of Public Prosecutions
• Peters v The State
• Bolkiah and Others v The State of Brunei Darussalam
• Magnum Investment Trading Corporation v The Attorney General of the British Virgin Islands
• Bradshaw et Al v A.G.
• R v F (Terrorism)
• Roseal Services Ltd v Challis, Clarke and Reid
• Narish Rampersad v The Attorney General of Trinidad and Tobago
• Tomlinson v The State of Belize; Tomlinson v The State of Trinidad and Tobago
• The Minister of Finance v Almon Glen Braswell et Al
• R (Al-Skeini) v Secretary of State for Defence
• J.H. Rayner (Mincing Lane) Ltd v Department of Trade and Industry and Related Appeals
• R v Secretary of State for the Home Department, ex parte Brind
• The Queen v The Immigration Appeal Tribunal and Another (Respondent Appellant)
• Tomlinson v State of Belize, Tomlinson v State of Trinidad and Tobago
• Braswell and Others v Minister of Finance
• Re Gulf Union Bank (Bahamas) Ltd
• Comprehensive Nephrology Services Ltd v The Prime Minister and Head of the Cabinet of the Government of the Republic of Trinidad and Tobago Representing Himself and All Other Members of the Cabinet
• A.G. v Alpine Assurance Ltd et Al
• Re Jahre Decd. v The Norwegian State (Ministry of Finance)
• Boake Allen Ltd and Others v HM Revenue and Customs
• Boake Allen Ltd and Others v HM Revenue and Customs
• R (on the application of SG and Others (previously JS and Others)) v Secretary of State for Work and Pensions
• Boake Allen Ltd and Others v HM Revenue and Customs
• Roseal Services Ltd Appellant v Michael L Challis 1st Respondent Marcus J F Clarke 2nd Respondent Anthony Reid 3rd Respondent
• Reclaiming Motion By Shelley Elizabeth Romein Against The Advocate General For Scotland On Behalf Of The Secretary Of State For The Home Department
• Western Sahara Campaign UK v Secretary of State for International Trade
• Tan Chi Fang v HM Attorney General

FOLLOWED in

• RM v Attorney-General
• Roseal Services Ltd v Challis and Others
• Foo Loke Ying and Another v Television Broadcasts Ltd and Others

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• Ebanks (AG) v R
• The "Permina 108"

REFERRED in

• John Franetovich v Ministry of Defence (The Norwhale)
• MacDonald v Ministry of Defence
• Landcatch Ltd v The Braer Corporation and Others

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• Governing Body of X Endowed Primary School v Special Educational Needs and Disability Tribunal and Others
• Irish Aerospace (Belgium) N.v v European Organisation for the Safety of Air Navigation
• Benin v Whimster
• Chundawadra v Immigration Appeal Tribunal
• Pan-American World Airways Inc. v Department of Trade
• Kesatuan Kebangsaan Pekerja-Pekerja Bank v Ketua Pengarah Kesatuan Sekerja
• Kesatuan Kebangsaan Perkerja-Perkerja Bank v Ketua Pengarah Kesatuan Sekerja
• Winfat Enterprise (HK) Company Ltd v Attorney General of Hong Kong
• TR Sandah ak Tabau & 7 Ors (suing on behalf of themselves and 22 other proprietors, occupiers, holders and claimants of Native Customary Rights (NCR) land situated at Rumah Sandah and Rumah Lajang, Ulu Machan, 96700 Kanowit, Sarawak) v Director of Forest, Sarawak and Another (and 2 Other Applications)
• Argentum Exploration Ltd v The silver and Others
• R v Thacker and Others
• Sundra Rajoo Nadarajah v Menteri Hal Ehwal Luar Negeri, Malaysia and Others
• State (Gilliland) v Governor of Mountjoy Prison
• R (Al-Skeini) v Secretary of State for Defence
• UBS AG v HM Revenue and Customs
• Re Norway's (State of) Application
• EN (Serbia) v Secretary of State for the Home Department
• Ahmad v Inner London Education Authority
• Reference by the Lord Advocate of devolution issues under paragraph 34 of Schedule 6 to the Scotland Act 1998
• Abdirahman v Leicester City Council
• United States of America v Nolan
• Ukraine (Represented by the Minister of Finance of Ukraine acting upon the instructions of the Cabinet of Ministers of Ukraine) v The Law Debenture Trust Corporation P.L.C.
• Ukraine (Represented by the Minister of Finance of Ukraine acting upon the instructions of the Cabinet of Ministers of Ukraine) v The Law Debenture Trust Corporation P.L.C.
• Pirelli Cable Holding NV v Commissioners of Inland Revenue
• Reference by the Attorney General and the Advocate General for Scotland – United Nations Convention on the Rights of the Child (Incorporation) (Scotland) Bill
• Quazi v Quazi
• Western Sahara Campaign UK v Secretary of State for International Trade
• Eschersheim, The (Dortmund, Erkowit, Jade, Salus (formerly Rotesand))
• Heather Hill Management Company CLG & McGoldrick v an Bord Plean?la, Burkeway Homes Ltd and the Attorney General
• R v Secretary of State for the Home Department, ex parte Brind
• Fothergill v Monarch Airlines Ltd

CITED in

• Mecca (Owners) v Blue Star Line Ltd; The Mecca
• NEC Semi-Conductors Ltd and other test claimants v Commissioners of Inland Revenue
• BZAAH v Minister for Immigration and Citizenship

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• NEC Semi-Conductors Ltd and Others v Commissioners of Inland Revenue
• Eschersheim, The (Dortmund, Erkowit, Jade, Salus (formerly Rotesand))
• Coldwell-Horsfall v West Country Yacht Charters Ltd; The Annie Hay
• The Andrea Ursula ; Medway Drydock & Engineering Company Ltd v MV Andrea Ursula
• Corocraft, Ltd, and Vendome Jewels, Ltd v Pan American Airways, Inc.
• Corocraft Ltd v Pan American Airways Inc.
• Playa Larga (Owners of cargo lately laden on board) v I Congreso del Partido (Owners); Marble Islands (Owners of cargo lately laden on board) v I Congreso del Partido (Owners); I Congreso del Partido
• British Medical Association v Chaudhary (Rajendra)
• PP v Tan Cheng Yew
• J and S v Attorney General and the Director of Public Prosecutions
• BCB Holdings Ltd The Belize Bank Ltd Appellants v The Attorney General of Belize Respondent
• Yong Vui Kong v Public Prosecutor
• Monte Ulia (Owners) v Banco and Others (Owners); Banco, The
• Post Office v Estuary Radio Ltd
• Maloney v The Queen
• Re Norway's (State of) Application
• Marashen Ltd v Kenvett Ltd Dmitry Ivanchenko (Third Party/Part 20 Defendant)
• Maclaine Watson & Company Ltd v International Tin Council

APPLIED in

• Byrne v Low

DISTINGUISHED in

• Seow Teck Ming and Another v Tan Ah Yeo and another and another appeal

REPORTED OPINION OF in

• [1966] 3 All ER 871
• [1966] 2 Lloyd's Rep 460
• 41 ILR 1

[See more]

• [1966] 3 WLR 1223
• [1967] 2 QB 116

This document cites

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• Rolex Watch Company Ltd v Commissioners of Customs and Excise
• Ellerman Lines Ltd v Murray; White Star Line & Company v Comerford
• [Court of Session—2d Division.]
• Hogg v Toye & Company Ltd
• Salomon v Commissioners of Customs and Excise



See all quotations

• Finance Act 1951
• Purchase Tax Act 1963
• Customs and Excise Act 1952
• Import Duties Act 1932
• Finance Act 1935