Gora & Ors v Commissioners of Customs And Excise & Ors [2003] EWCA Civ 525 (11 April 2003)

Gora & Ors v Commissioners of Customs And Excise & Ors [2003] EWCA Civ 525 (11 April 2003)

Refusal to restore seized goods or vehicles under section 152(b) of the Customs and Excise Management Act 1979 does not involve the determination of a criminal charge for Article 6 ECHR purposes; the proceedings are civil. The VAT & Duties Tribunal's jurisdiction, as clarified by the respondents' concessions, is...

Source-derived case information.

Citation
[2003] EWCA Civ 525
Parties
Appellants: Balbir Singh Gora and others; Appellant: Mrs M Dannatt; Respondents: Commissioners of Customs and Excise
Jurisdiction
England and Wales
Judgment Date
11 April 2003
Procedural Posture
Appeal From VAT & Duties Tribunal / Court of Appeal Judgment on Preliminary Points
Outcome
Appeals dismissed; Tribunal's findings on preliminary points upheld.
Legal Topics
Excise Duty, Forfeiture and Restoration of Goods, Article 6 ECHR (fair Trial), Article 1 Protocol 1 ECHR (peaceful Enjoyment of Possessions), Jurisdiction of VAT & Duties Tribunal, Distinction Between Criminal and Civil Proceedings
Tax Law Human Rights Law Administrative Law Excise Duty Forfeiture and Restoration of Goods Article 6 ECHR (fair Trial) Article 1 Protocol 1 ECHR (peaceful Enjoyment of Possessions) Jurisdiction of VAT & Duties Tribunal +1 more

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Parties

Balbir Singh Gora and others

Appellants

Mrs M Dannatt

Appellant

Commissioners of Customs and Excise

Respondents

Procedural Posture

Appeal From VAT & Duties Tribunal / Court of Appeal Judgment on Preliminary Points

Legal Issues

  1. 1 Whether refusal to restore seized goods or vehicles involves determination of a 'criminal charge' under Article 6 ECHR
  2. 2 Whether the VAT & Duties Tribunal's jurisdiction satisfies Article 6 ECHR requirements
  3. 3 Whether 'seizure' includes 'detention' for purposes of appeal rights

Ratio Decidendi

Refusal to restore seized goods or vehicles under section 152(b) of the Customs and Excise Management Act 1979 does not involve the determination of a criminal charge for Article 6 ECHR purposes; the proceedings are civil. The VAT & Duties Tribunal's jurisdiction, as clarified by the respondents' concessions, is sufficient to satisfy Article 6. The statutory distinction between 'seizure' and 'detention' is maintained, and appeal rights arise only upon seizure. The Tribunal has no jurisdiction to reconsider forfeiture or fact-find on duty payment after deemed forfeiture under Schedule 3.

Court Disposition

Appeals dismissed; Tribunal's findings on preliminary points upheld.

Orders

  • Appeals dismissed on all preliminary points.
  • Tribunal's jurisdiction and classification findings affirmed.