HANDLEY PAGE LTD. v. COMMISSIONERS OF CUSTOMS AND EXCISE AND ROCKWELL MACHINE TOOL CO. LTD. ROCKWELL MACHINE TOOL CO. LTD. v. COMMISSIONERS OF CUSTOMS AND EXCISE AND HANDLEY PAGE LTD. ROCKWELL MACHINE TOOL CO. LTD. v. COMMISSIONERS OF CUSTOMS AND EXCISE

[1971] 2 Lloyd's Rep. 298

COURT OF APPEAL

Before Lord Justice Russell, Lord Justice Megaw and Lord Justice Cairns

Customs (Import Deposits) Act, 1968-Import deposit - Repayment - Whether option on Customs to repay payer or person named in entry statement as payer-Estoppel-Whether entry statement created contractual relationship between Customs and importer - Whether importer or purchaser of goods was "person by whom import deposit was paid" - Sect. 1 (1), (2).