*OWD Ltd trading as Birmingham Cash and Carry (in liquidation) and another v Revenue and Customs Commissioners

Customs and excise – Duties. The Revenue and Customs Commissioners had no power under s 88C of the Alcoholic Liquor Duties Act 1979 or s 9 of the Commissioners for Revenue and Customs Act 2005 to approve temporarily an existing trader whom it had determined not to be a fit and proper person. The Supreme Court further held that a conclusion that the High Court could grant an injunction where the wholesaler's appeal rights under art 6 of the European Convention on Human Rights would be infringed looked worryingly like endorsing the exercise of inherent authority to override an Act of Parliament, but that the wholesalers' Convention rights were not endangered.

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