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Grayston v Director of Border Revenue (Excise duty - seizure and condemnation of vehicle)   flag 

[2019] UKFTT 570
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
11th September, 2019

Legislation Cited

s10
Legislation Name Provision
Finance Act 1994 s14, s15, s16
Finance Act 1993

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Customs & Excise Commissioners v J H Corbitt (Numismatists) Ltd [1981] AC 22; [1980] 2 All ER 72 United Kingdom circa 1981 LexisNexis / Westlaw flag 75
Gascoyne v Customs and Excise Commissioners [2004] EWCA Civ 1162; [2005] 2 WLR 222 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 28 Jul 2004 BAILII flag 68
Gora v Customs and Excise Commissioners [2003] EWCA Civ 525; [2004] QB 93; [2003] 3 WLR 160; [2003] All ER (D) 208 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 11 Apr 2003 BAILII flag 200
R (Hoverspeed Ltd) v Customs and Excise Commissioners [2002] EWCA Civ 1804; [2003] 2 All ER 553; [2003] 2 WLR 950; [2002] All ER (D) 130; [2003] QB 1041 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 10 Dec 2002 BAILII flag 60
Lindsay v Commissioners of Customs & Excise [2002] EWCA Civ 267 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 2002 BAILII flag 92

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