Greenalls Management Ltd v Customs and Excise Commissioners

Citation:

[2003] 1 WLR 2609, Court of Appeal [2003] EWCA Civ 896

Judgment Date:

26 June 2003

Robert Venables QC and Rory Mullan for Greenalls.

Revenue — Customs and excise — Duty chargeable — Excise duty point — Bonded warehousekeeper releasing excise goods under duty suspension arrangements for export to European Union — Goods fraudulently diverted — Whether goods “made available for consumption” — Whether warehousekeeper liable to pay excise duty on goods — Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992 (SI 1992/3135), reg 4(2)(a)(f)