COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS v. ALEXANDER CLARKSON [2011] ScotSC 142 (31 August 2011)

COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS v. ALEXANDER CLARKSON [2011] ScotSC 142 (31 August 2011)

The statutory framework imposes a mandatory obligation on HMRC to bring condemnation proceedings upon challenge, and the court has no discretion but to condemn goods as forfeited if they are liable. Personal bar, waiver, mora, equity, and proportionality under Article 1 Protocol 1 ECHR do not apply to prevent forfeiture in these proceedings. The defender's pleas are incompetent or unsupported by relevant averments.

Citation
[2011] ScotSC 142
Parties
Pursuer: The Advocate General for Scotland, for and on behalf of the Commissioners for Her Majesty's Revenue and Customs; Defender: Alexander Clarkson
Jurisdiction
Scotland
Judgment Date
31 August 2011
Procedural Posture
Condemnation Proceedings (forfeiture of Vehicles) / Judgment After Debate on Preliminary Pleas
Outcome
Defender's pleas-in-law repelled; pursuer's pleas-in-law sustained; decree de plano pronounced as craved.
Legal Topics
Forfeiture of Goods, Condemnation Proceedings, Personal Bar, Waiver, Mora, Equity, Article 1 Protocol 1 ECHR, Statutory Obligations of HMRC
Customs and Excise Administrative Law Human Rights Forfeiture of Goods Condemnation Proceedings Personal Bar Waiver Mora +3 more

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Parties

The Advocate General for Scotland, for and on behalf of the Commissioners for Her Majesty's Revenue and Customs

Pursuer

Alexander Clarkson

Defender

Procedural Posture

Condemnation Proceedings (forfeiture of Vehicles) / Judgment After Debate on Preliminary Pleas

Legal Issues

  1. 1 Whether HMRC was personally barred or had waived its right to bring condemnation proceedings by delay
  2. 2 Whether the plea of mora (delay) was established
  3. 3 Whether the proceedings or forfeiture were disproportionate under Article 1 Protocol 1 ECHR

Ratio Decidendi

The statutory framework imposes a mandatory obligation on HMRC to bring condemnation proceedings upon challenge, and the court has no discretion but to condemn goods as forfeited if they are liable. Personal bar, waiver, mora, equity, and proportionality under Article 1 Protocol 1 ECHR do not apply to prevent forfeiture in these proceedings. The defender's pleas are incompetent or unsupported by relevant averments.

Court Disposition

Defender's pleas-in-law repelled; pursuer's pleas-in-law sustained; decree de plano pronounced as craved.

Orders

  • Condemnation of vehicles as forfeited to HMRC
  • Defender found liable in expenses of the action