The Gazette 1981

GAZETTE

JANUARY/FEBRUARY 198)

Deposit Servicefor Solicitors Irish Intercontinental Bank otters you a Depos it Service for amounts of over IR£5,(XX) at excellent interest rates. Rates are offered for Demand, Not i ce, or Fixed Period Deposits and are established to afford maximum advantage to the Depositor of current trends in interest rates. Irish Intercontinental Bank is a subsidiary of Kredietbank N.V., Brussels one of the leading banks in Europe. Irish Intercontinental Bank is an approved bank under Solicitors Accounts Regulations and is an Authorised Trustee Investment.

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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For to-day's Rates contact Frank Cafferty

IRISH INTERCONTINENTAL BANK LIMITED 91 Mcrrion Square, Dublin 2. Iel: (01) 760291. Telex: 25781 and 31658.

Summaries of judgments prepared by John F. Buckley and Hugh M. Fitzpatrick. Edited by Michael V. O'Mahony IV