Various claims including claims for restitutio in integrum, unjust enrichment and false imprisonment were struck out where the Revenue and Customs Commissioners were justified, by virtue of court orders, in the actions they had taken against an applicant who had fraudulently evaded excise duty. The applicant's attempt to pray in aid a successful ruling by the European Court of Human Rights that held that the applicant's rights under the European Convention on Human Rights 1950 art.6 had been breached by the excessive length of confiscation proceedings amounted to a collateral attack on those court orders.
Ch D (Leslie Blohm QC)
13/11/2013