JTI POLSKA Sp. Z o.o. and others v Jakubowski and others

JTI POLSKA Sp. Z o.o. and others v Jakubowski and others

The broad interpretation of article 23.4 of the CMR is tenable; excise duty incurred due to theft during carriage is recoverable as 'other charges incurred in respect of the carriage of the goods'. Buchanan remains binding precedent and should not be departed from.

Parties
Respondents: JTI POLSKA Sp. Z o.o. and others; Appellants: Jakubowski and others
Jurisdiction
England and Wales
Judgment Date
14 June 2023
Procedural Posture
Appeal / Supreme Court Judgment
Outcome
Appeal dismissed
Legal Topics
Carrier Liability, Compensation for Loss, Interpretation of International Conventions, Excise Duty, CMR Convention
International Transport Law Commercial Law Carrier Liability Compensation for Loss Interpretation of International Conventions Excise Duty CMR Convention

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Parties

JTI POLSKA Sp. Z o.o. and others

Respondents

Jakubowski and others

Appellants

Procedural Posture

Appeal / Supreme Court Judgment

Legal Issues

  1. 1 Whether excise duty is recoverable as 'other charges incurred in respect of the carriage of the goods' under article 23.4 of the CMR
  2. 2 Whether Buchanan should be departed from under the 1966 Practice Statement

Ratio Decidendi

The broad interpretation of article 23.4 of the CMR is tenable; excise duty incurred due to theft during carriage is recoverable as 'other charges incurred in respect of the carriage of the goods'. Buchanan remains binding precedent and should not be departed from.

Court Disposition

Appeal dismissed

Orders

  • Excise duty of £449,557 is recoverable under article 23.4 of the CMR
  • No further damages shall be payable beyond those specified in article 23.4