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

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

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

FOLLOWED in

• RM v Attorney-General
• Foo Loke Ying and Another v Television Broadcasts Ltd and Others
• Ebanks (AG) v R

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• Roseal Services Ltd v Challis and Others
• 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
• Benin v Whimster
• Chundawadra v Immigration Appeal Tribunal
• 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
• UBS AG v HM Revenue and Customs
• Reference by the Lord Advocate of devolution issues under paragraph 34 of Schedule 6 to the Scotland Act 1998
• Abdirahman v Leicester City Council
• Pirelli Cable Holding NV v Commissioners of Inland Revenue
• Eschersheim, The (Dortmund, Erkowit, Jade, Salus (formerly Rotesand))
• Pan-American World Airways Inc. v Department of Trade
• R (Al-Skeini) v Secretary of State for Defence
• EN (Serbia) v Secretary of State for the Home Department
• Re Norway's (State of) Application
• United States of America v Nolan
• R v Secretary of State for the Home Department, ex parte Brind
• Western Sahara Campaign UK v Secretary of State for International Trade
• Quazi v Quazi
• Heather Hill Management Company CLG & McGoldrick v an Bord Plean?la, Burkeway Homes Ltd and the Attorney General
• Ahmad v Inner London Education Authority
• Irish Aerospace (Belgium) N.v v European Organisation for the Safety of Air Navigation
• State (Gilliland) v Governor of Mountjoy Prison
• 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.
• Reference by the Attorney General and the Advocate General for Scotland – United Nations Convention on the Rights of the Child (Incorporation) (Scotland) Bill
• 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.
• British Medical Association v Chaudhary (Rajendra)
• PP v Tan Cheng Yew
• Maloney v The Queen
• Corocraft Ltd v Pan American Airways Inc.
• J and S v Attorney General and the Director of Public Prosecutions
• Monte Ulia (Owners) v Banco and Others (Owners); Banco, The
• 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
• Yong Vui Kong v PP
• Maclaine Watson & Company Ltd v International Tin Council
• Re Norway's (State of) Application
• BCB Holdings Ltd The Belize Bank Ltd Appellants v The Attorney General of Belize Respondent
• Post Office v Estuary Radio Ltd
• Marashen Ltd v Kenvett Ltd Dmitry Ivanchenko (Third Party/Part 20 Defendant)

APPLIED in

• Byrne v Low

DISTINGUISHED in

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

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