J. & J. COLMAN, LTD. v. COMMISSIONERS OF CUSTOMS AND EXCISE

[1968] 1 Lloyd's Rep. 613

COURT OF APPEAL

Before Lord Denning, M.R., Lord Justice Salmon and Lord Justice Edmund Davies

Revenue - Import duty - Commonwealth Preference - Importation of mustard seed from Canada - Seed carried from Vancouver (B.C.) to Norwich, via Rotterdam and Antwerp, where it was transhipped over side of ocean vessel to coaster - Whether goods were "consigned to U.K." and entitled to Commonwealth Preference - Import Duties Act, 1958, Sect. 2. Revenue - Import duty - Interest - Goods released by Customs only on payment of £10,000 deposit pending assessment of duty - Part of deposit returned when duty assessed - Decision by Court that no duty was payable - Whether owner entitled to interest from date of deposit or date of assessment - Customs and Excise Act, 1952, Sects. 255 and 260.