July 24 2012
START DATE
END DATE
Augu 22 2012
Mailboxes Unlimited Ltd v. The Collector of Customs
COURT:
LAW:
JUDGE(S):
CLAIMANT'S LAWYER:
DEFENDANT'S LAWYER:
The Supreme Court of Bermuda
COMMERCIAL COURT
Ian R.C. Kawaley CJ
Alan Dunch & Mrs Jennifer Haworth MJM Ltd
Martin Johnson Attorney-General?s Chambers
FACTS OF THE CASE:
Mailboxes Unlimited Ltd arranges the delivery to Bermuda of goods purchased by customers and initially delivered to mailboxes in the US. The dispute concerns whether Mailboxes Unlimited Ltd is entitled to business end-use exemption from a 25% import duty
SUMMARY:
Whether Mailboxes Unlimited Ltd qualifies for business end-use exemption under the Customs Tariff Act 1970
OUTCOMES:
Mailboxes Unlimited Ltd is entitled to the business end-use exemption under the Customs Tariff Act 1970
RULED IN FAVOUR OF:
Plaintiff/Claimant
PLAINTIFF/CLAIMANT
DEFENDANT:
DURATION (DAYS):
ISSUES:
RELEVANCE:
RULING:
RULING TYPE:
CASES CITED:
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Mailboxes Unlimited Ltd v. The Collector of Customs
Mailboxes Unlimited Ltd arranges the delivery to Bermuda of goods purchased by customers and initially delivered to mailboxes in the US. The dispute concerns whether Mailboxes Unlimited Ltd is entitled to business end-use exemption from a 25% import duty