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GAZETTE
JANUARY/FEBRUARY 198)
Notice No. 1181 diversion to the
home market could be allowed with
the prior consent of the Revenue
Commissioners on payment of the
appropriate duty chargeable and
subject to such conditions as the
Revenue might see fit to impose.
Under Clause 14 of the Appendix to
the said Notice an application for
permission to divert goods to the
home market had to be made in
writing to the Revenue. The Plaintiff
did not make any such application
and did not pay the customs duties
before selling on the home market. It
was argued on behalf of the Plaintiff
that none of those provisions created
a charge on the goods.
On behalf of the Defendant (the
Revenue) reference was made to
A.G.
v.
Thornton
(1824) 13 Price 805, in
which an auctioneer who, after an
ambassador's term of office had
expired, sold on behalf of the
ambassador dutiable goods which
had been imported during the
ambassador's term of office free of
duty on diplomatic exemption, was
held to be liable for the duty which
became payable when the goods
ceased to have the benefit of the
diplomatic exemption by reason of
the sale.
HELD (per McWilliam J.)
(1) That the Revenue were entitled
to be paid the duties out of the
proceeds of sale of the goods in
priority to everyone else.
(2) That the goods became liable to
duty as soon as they were put up for
sale in Ireland and, under Clause 14
of the Appendix to Notice 1181, they
could not lawfully be put up for sale
in Ireland without the consent of the
Revenue and on payment of the
appropriate duties.
(3) That it was the duty of the
Plaintiff to ascertain the position
before he sold the goods as it had
been the duty of the auctioneer in
A.G. v. Thornton
(supra), and that if
the proper steps had been taken the
duties should have been paid before
the goods were sold. The Plaintiff, or
the Bank, could not be permitted to
benefit from an irregular dealing with
the goods for which dealing the
Plaintiff was responsible.
Alex Spain v. The Revenue
Commissioners — High Court (per
McWilliam J.) - 12 February 1980
— unreported.
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Summaries of judgments prepared by John F. Buckley and Hugh M. Fitzpatrick. Edited by Michael V. O'Mahony
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