Lord Advocate v. Van Weel [1917] ScotLR 258 (16 January 1917)

Lord Advocate v. Van Weel [1917] ScotLR 258 (16 January 1917)

The statutory penalty under the Customs (War Powers) Act 1915, sec. 5(1), is incurred where the exporter fails to satisfy the Commissioners that goods have not reached an enemy destination, and the only available defence is to prove absence of consent/connivance and that all reasonable steps were taken to secure the declared destination. Proof that the goods did not in fact reach an enemy country is not a defence. The defender failed to discharge the statutory burden and did not take all reasonable steps; the penalty is therefore due.

Citation
[1917] ScotLR 258
Parties
Pursuer (respondent): Lord Advocate; Defender (reclaimer): Johannes Jeronimus Van Weel
Jurisdiction
Scotland
Judgment Date
16 January 1917
Procedural Posture
Civil Penalty (information by Subpoena and Information) / Inner House, First Division, Reclaiming Motion (appeal) Against Lord Ordinary's Interlocutor
Outcome
Reclaiming motion refused; interlocutor of Lord Ordinary adhered to; penalties confirmed against defender.
Legal Topics
Export Controls, Penalties for Breach of Customs Regulations, Burden of Proof in Statutory Offences, Trading With the Enemy, Statutory Interpretation
Customs Law War/emergency Legislation Revenue Law Export Controls Penalties for Breach of Customs Regulations Burden of Proof in Statutory Offences Trading With the Enemy Statutory Interpretation

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Parties

Lord Advocate

Pursuer (respondent)

Johannes Jeronimus Van Weel

Defender (reclaimer)

Procedural Posture

Civil Penalty (information by Subpoena and Information) / Inner House, First Division, Reclaiming Motion (appeal) Against Lord Ordinary's Interlocutor

Legal Issues

  1. 1 Whether failure to satisfy the Commissioners of Customs and Excise that goods had not reached an enemy destination incurs statutory penalty under the Customs (War Powers) Act 1915, sec. 5(1)
  2. 2 Whether proof that goods did not in fact reach an enemy country is a defence
  3. 3 Whether the prosecutor must produce and prove the relevant Order of the Commissioners

Ratio Decidendi

The statutory penalty under the Customs (War Powers) Act 1915, sec. 5(1), is incurred where the exporter fails to satisfy the Commissioners that goods have not reached an enemy destination, and the only available defence is to prove absence of consent/connivance and that all reasonable steps were taken to secure the declared destination. Proof that the goods did not in fact reach an enemy country is not a defence. The defender failed to discharge the statutory burden and did not take all reasonable steps; the penalty is therefore due.

Court Disposition

Reclaiming motion refused; interlocutor of Lord Ordinary adhered to; penalties confirmed against defender.

Orders

  • Defender adjudged and decerned liable for penalties as claimed by the pursuer.