12/11/2015
START DATE
END DATE
4-Feb-16
THE COLLECTOR OF CUSTOMS v. RAYCLAN LIMITED
COURT:
LAW:
JUDGE(S):
CLAIMANT'S LAWYER:
DEFENDANT'S LAWYER:
The Supreme Court of Bermuda
CIVIL JURISDICTION
Hellman J
Mr Norman MacDonald
Mr John Cooper
FACTS OF THE CASE:
Dispute over the correct import duty classification of six Daihatsu Hi-Jet Cargo motor vehicles imported by Rayclan into Bermuda whether they should be classified as motor vehicles for the transport of persons (75% duty) under Heading 87.03 or for the transport of goods (35.5% duty) under Heading 87.04
SUMMARY:
Whether Rayclan's imported vehicles should be classified under Heading 87.03 or 87.04 for duty purposes based on their principal design for transport of persons or goods
OUTCOMES:
Collector's decision to classify under 87.03 upheld Rayclan's appeal dismissed
RULED IN FAVOUR OF:
Collector of Customs
PLAINTIFF/CLAIMANT
DEFENDANT:
DURATION (DAYS):
ISSUES:
RELEVANCE:
RULING:
RULING TYPE:
CASES CITED:
Join our pro membership and get all the details at your finger tips
Want to see full case details, including key arguments and claims? [Join Pro Membership] to unlock exclusive insights.
Discover the legal strategies and defenses used in this case. [Join Pro Membership] for full access.
How long did this legal battle last, and what key events happened? [Join Pro Membership] to find out.
Uncover the critical legal principles debated in this case. [Join Pro Membership] for in-depth analysis.
See why this case matters in Banking, Mortgages, and Financial Services. [Join Pro Membership] to explore its impact.
Find out the final judgment and its legal implications. [Join Pro Membership] to access the ruling.
Understand how this judicial ruling sets a precedent in law. [Join Pro Membership] for expert breakdowns.
See how past legal precedents influenced this case. [Join Pro Membership] to unlock the list.
Download Case Summary:
Explore:
EPHESIANS 6:16
PT Satria Tirtatama Energindo v. East Asia Company Limited and Bali Energy Limited
2016
RE: C (VARIATION OF ACCESS ORDER)
2015
In the Matter of IPOC Capital Partners Limited and others
2007
Hindsight law can make mistakes. Consider checking original case studies
THE COLLECTOR OF CUSTOMS v. RAYCLAN LIMITED
Dispute over the correct import duty classification of six Daihatsu Hi-Jet Cargo motor vehicles imported by Rayclan into Bermuda whether they should be classified as motor vehicles for the transport of persons (75% duty) under Heading 87.03 or for the transport of goods (35.5% duty) under Heading 87.04