Robert Venables QC and Rory Mullan (instructed by Dorsey & Whitney) for the respondent.
Customs and Excise – Excise duty – Excise duty point – Determination of excise duty point – Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992, SI 1992/3135, reg 4(2) – Council Directive (EEC) 92/12.
Greenalls Management Greenalls Management Ltd v Commissioners of Customs and Excise [2005] UKHL (Excise Duties – liability of innocent warehousekeeper in respect of “slaughter” of consignments of Black Death vodka)