Lloyd's Law Reports

Professor Robert Merkin KC; Dr Johanna Hjalmarsson

Document

BUCHANAN AND CO. LTD. v. BABCO FORWARDING AND SHIPPING (U.K.) LTD.

[1978] 1 Lloyd's Rep. 119

HOUSE OF LORDS

Before Lord Wilberforce, Viscount Dilhorne, Lord Salmon, Lord Edmund-Davies1 and Lord Fraser of Tullybelton1

Carriage by road - "C.M.R." conditions - Customs and excise duty - Whisky in bond intended for export - Theft of whisky while in England - Revenue claimed duty - Whether carrier liable for value of whisky in bond and excise duty - Carriage of Goods by Road Act, 1965, s. 1. sched. arts. 23 (1), (2) and (4)-Customs and Excise Act, 1952, s. 85.

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