The Weekly Law Reports
[2003] 1 WLR 2609
Court of Appeal
Greenalls Management Ltd
v
Customs and Excise Commissioners
[2003] EWCA Civ 896
2003 May 20,
21;
June 26
June 26
Schiemann and Carnwath LJJ and Sir Christopher Staughton
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)
2610
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