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DSV Air & Sea v Revenue & Customs (Excise Duty - whether excise duty was due on Chinese cooking rice wine-yes-whether valid assessments were made against the importer-yes-whether there was a valid) 1

[2023] UKFTT 129

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

14th February, 2023

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Bunting v Revenue and Customs (EXCISE DUTY - Appeal against notice of joint and several liability to pay assessment to excise duty)	[2024] UKFTT 431	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 May 2024	BAILII

Legislation Cited

Legislation Name	Provision
Regulations (WA)	s6, s7, s8, s9, s10
Finance (No. 2) Act 1992	s1
Finance Act 1994	s12, s16

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
HMRC v Perfect	[2022] EWCA Civ 330; [2022] 1 WLR 3180	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	15 Mar 2022	BAILII		14
Canmi Ltd v Revenue & Customs (application for stay pending the CJEU decision)	[2020] UKFTT 16	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Jan 2020	BAILII		1
Dawson's (Wales) Ltd v Revenue and Customs	[2019] UKUT 296	United Kingdom Upper Tribunal	United Kingdom	4 Oct 2019	BAILII		9
HMRC v Perfect	[2019] EWCA Civ 465	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	19 Mar 2019	BAILII		20
HMRC v Repertoire Culinaire Ltd	[2017] EWCA Civ 1845	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	20 Nov 2017	BAILII		2
Revenue and Customs v Asiana Ltd	[2014] UKUT 489	United Kingdom Upper Tribunal	United Kingdom	29 Oct 2014	BAILII		2
R v Tatham	[2014] EWCA Crim 226	England and Wales Court of Appeal - Criminal Division	United Kingdom - England and Wales	21 Feb 2014	BAILII		17
R v Taylor and Wood	[2013] EWCA Crim 1151	England and Wales Court of Appeal - Criminal Division	United Kingdom - England and Wales	17 Jul 2013	BAILII		32
[1995] 1 AC 164	[1995] 1 AC 164		United Kingdom	circa 1995	LexisNexis / Westlaw		2
2 Act 1992	2 Act 1992		United Kingdom	circa 1992			36

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