Masterson v. D.P.P. [2002] IEHC 30 (13th May, 2002)

Masterson v. D.P.P. [2002] IEHC 30 (13th May, 2002)

The prohibition on importation of kerosene containing coumarin under Regulation 12(a) does not contravene Article 30 of the Treaty of Rome nor Council Directive 92/12/EEC, as it is necessary for fiscal administration and harmonisation of excise duties; therefore, it is an offence to import such goods and they are prohibited under Section 42 of the Customs Consolidation Act, 1876.

Citation
[2002] IEHC 30
Parties
Applicant: Applicant; Respondent: Respondent
Jurisdiction
Ireland
Procedural Posture
Consultative Case Stated / High Court Determination of Questions of Law Referred by District Judge
Outcome
Questions (a) and (b) answered in the negative; questions (c) and (d) answered in the affirmative.
Legal Topics
Quantitative Restrictions, Importation of Prohibited Goods, Excise Duty, Free Movement of Goods, Regulatory Compliance
European Union Law Customs and Excise Administrative Law Quantitative Restrictions Importation of Prohibited Goods Excise Duty Free Movement of Goods Regulatory Compliance

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Parties

Applicant

Applicant

Respondent

Respondent

Procedural Posture

Consultative Case Stated / High Court Determination of Questions of Law Referred by District Judge

Legal Issues

  1. 1 Whether Regulation 12(a) of the Hydrocarbon (Heavy) Oil Regulations, 1991 contravenes Article 30 of the Treaty of Rome
  2. 2 Whether Regulation 12(b) contravenes Council Directive 92/12/EEC, particularly Article 21(4)
  3. 3 Whether it is an offence to import kerosene containing coumarin into the State from Northern Ireland

Ratio Decidendi

The prohibition on importation of kerosene containing coumarin under Regulation 12(a) does not contravene Article 30 of the Treaty of Rome nor Council Directive 92/12/EEC, as it is necessary for fiscal administration and harmonisation of excise duties; therefore, it is an offence to import such goods and they are prohibited under Section 42 of the Customs Consolidation Act, 1876.

Court Disposition

Questions (a) and (b) answered in the negative; questions (c) and (d) answered in the affirmative.

Orders

  • It is not a contravention of Article 30 of the Treaty of Rome or Council Directive 92/12/EEC to prohibit importation of kerosene containing coumarin.
  • It is an offence to import kerosene containing coumarin into the State from Northern Ireland.