Deluni Mobile Ltd, R (on the application of) v Customs and Excise

There was no evidence that the Commissioners' enquiries were unreasonable or caused disproportionate delay. The Commissioners acted responsibly and within their obligations. The claim was hopeless and misconceived, and the claimant is not entitled to costs.

Parties: Claimant: Deluni Mobile Limited; Defendant: Her Majesty's Commissioners for Customs and Excise
Jurisdiction: England and Wales
Judgment Date: 06 April 2004
Procedural Posture: Judicial Review / Application for Permission (withdrawn After Refusal of Interim Relief)
Outcome: Application withdrawn; permission would have been refused; claimant to pay half of the defendant's costs plus costs of acknowledgment of service.
Legal Topics: VAT Repayment, Judicial Review of Administrative Delay, Costs in Judicial Review

Tax Law Administrative Law VAT Repayment Judicial Review of Administrative Delay Costs in Judicial Review

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Parties

Deluni Mobile Limited

Claimant

Her Majesty's Commissioners for Customs and Excise

Defendant

Procedural Posture

Judicial Review / Application for Permission (withdrawn After Refusal of Interim Relief)

Legal Issues

1 Whether the Commissioners for Customs and Excise unreasonably delayed VAT repayment to the claimant
2 Whether the Commissioners' enquiries were disproportionate or unreasonable
3 Whether the claimant is entitled to costs

Ratio Decidendi

Court Disposition

Application withdrawn; permission would have been refused; claimant to pay half of the defendant's costs plus costs of acknowledgment of service.

Orders

Claimant to pay half of the defendant's costs, assessed at £2,500, plus costs of acknowledgment of service.