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R v Customs & Excise Commissioners; Ex parte Mortimer
Judgment date: 2/03/1998
Court: EWHCQB
Judge: Bingham CJ and Dyson J
Citation:
[1998] 3 All ER 229;
[1999] 1 WLR 17;
Catchwords: Taxation and revenue; Customs and excise; Seizure by customs; Cross-border shopping and personal use items;