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)