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Vehicles Using Duty-free Oils Can be Seized, Judge Holds
Page 63
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AVEHICLE being run illegally on fuel on which no duty has been paid is liable to seizure by the Customs and Excise—and it can be recovered only by paying its value to the authorities. This fact was brought out in the Queen's Bench Division, last week, when the Lord Chief Justice dismissed an action by a fleet operator, Jack Bradley (Accrington), Ltd., Argyle Street, Accrington. Customs and Excise officials had seized seven oil-en,gined vehicles owned by the company, and had released them only on payment of the agreed value, £4,250. The company challenged the legality of this action, but judgment with costs was given against them. Judgment was also given against Mr. Egbert Bradley, Whalley Road, Pendleton, Clitheroe, who brought .a similar action in respect of one vehicle.
Lord Parker said the lorries had been found with tanks containing kerosene mixed with derv, and duty had not been paid on the kerosene. If kerosene were used in stationary engines or for domestic purposes it could be obtained duty-free, but duty had to be paid if it were used in moving engines.
The 1952 Customs and Excise Act laid down that vehicles could be seized if they carried anything liable to forfeiture. In this case the vehicles had carried oil which was liable to forfeiture, so their seizure by the authorities was in order.
Earlier, Mr. Roger Winn, for the Customs and Excise, had said Bradley's vehicles were released immediately £4,250 had been deposited with the Commissioners,