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

Legislation Cited

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		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		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		200
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		92
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		60