PSL Freight Ltd v. Commissioners of Customs and Excise [2001] EWHC Ch 6 (31st July, 2001)

PSL Freight Ltd v. Commissioners of Customs and Excise [2001] EWHC Ch 6 (31st July, 2001)

C&E is not entitled to recover import charges from PSL because it failed to comply with the mandatory notification requirements of IPC Art.379; the right to recover is conditional on proper and timely notification, as established by the ECJ in Lensing.

Citation
[2001] EWHC Ch 6
Parties
Appellant: PSL; Respondent: Commissioners of Customs & Excise (C&E)
Jurisdiction
England and Wales
Procedural Posture
Appeal From VAT and Duties Tribunal / High Court Judgment
Outcome
PSL's appeal allowed; C&E's appeal dismissed.
Legal Topics
Community Customs Code, External Community Transit Procedure, Import Duty Liability, Procedural Compliance, VAT on Imports
Customs Law European Union Law Tax Law Community Customs Code External Community Transit Procedure Import Duty Liability Procedural Compliance VAT on Imports

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Parties

PSL

Appellant

Commissioners of Customs & Excise (C&E)

Respondent

Procedural Posture

Appeal From VAT and Duties Tribunal / High Court Judgment

Legal Issues

  1. 1 Whether a customs debt arose under CCC Art.215.3 making PSL liable for import duty on two consignments of cigarettes
  2. 2 Whether failure by C&E to give PSL the notifications required by IPC Art.379 precludes recovery of the customs debt
  3. 3 Whether liability for import duty should be remitted under CCC Art.239

Ratio Decidendi

C&E is not entitled to recover import charges from PSL because it failed to comply with the mandatory notification requirements of IPC Art.379; the right to recover is conditional on proper and timely notification, as established by the ECJ in Lensing.

Court Disposition

PSL's appeal allowed; C&E's appeal dismissed.

Orders

  • C&E not entitled to recover import duty from PSL for the consignments in question.
  • No VAT payable by PSL on the cigarettes under the circumstances.