Checkprice (UK) Ltd (In Administration) v HM Revenue & Customs [2010] EWHC 682 (Admin) (31 March 2010)

Checkprice (UK) Ltd (In Administration) v HM Revenue & Customs [2010] EWHC 682 (Admin) (31 March 2010)

HMRC were liable in conversion for detaining Checkprice's goods beyond a reasonable period without exercising seizure powers; substantial damages are awarded for Strongbow cider that should have been returned, and only nominal damages for other goods, as Checkprice failed to show it could have proved duty was paid in condemnation proceedings.

Citation
[2010] EWHC 682 (Admin)
Parties
Claimant: Checkprice (UK) Limited (in administration); Defendants: The Commissioners for Her Majesty's Revenue & Customs
Jurisdiction
England and Wales
Judgment Date
31 March 2010
Procedural Posture
Judicial Review / Final Judgment After Hearing
Outcome
Claim partly allowed
Legal Topics
Conversion, Detention and Seizure of Goods, Damages, Human Rights Act, Customs and Excise Management Act
Administrative Law Tort Law Customs and Excise Conversion Detention and Seizure of Goods Damages Human Rights Act Customs and Excise Management Act

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Parties

Checkprice (UK) Limited (in administration)

Claimant

The Commissioners for Her Majesty's Revenue & Customs

Defendants

Procedural Posture

Judicial Review / Final Judgment After Hearing

Legal Issues

  1. 1 Whether HMRC unlawfully converted goods by detaining them beyond a reasonable period under section 139(1) of CEMA
  2. 2 Whether damages are payable for conversion and the appropriate quantum
  3. 3 Whether consequential losses are recoverable

Ratio Decidendi

HMRC were liable in conversion for detaining Checkprice's goods beyond a reasonable period without exercising seizure powers; substantial damages are awarded for Strongbow cider that should have been returned, and only nominal damages for other goods, as Checkprice failed to show it could have proved duty was paid in condemnation proceedings.

Court Disposition

Claim partly allowed

Orders

  • Substantial damages to be paid to Checkprice for Strongbow cider converted as of 1 September 2007, quantum to be agreed or referred back to court
  • Nominal damages of £500 awarded for conversion of other goods