ROCKWELL MACHINE TOOL COMPANY LTD. v. COMMISSIONERS OF CUSTOMS AND EXCISE SAME v. SAME HANDLEY PAGE LTD. v. COMMISSIONERS OF CUSTOMS AND EXCISE AND ROCKWELL MACHINE TOOL COMPANY LTD.

[1970] 2 Lloyd's Rep. 176

QUEEN'S BENCH DIVISION(COMMERCIAL COURT)

Before Mr. Justice Mocatta

Customs (Import Deposits) Act, 1968-Import deposit - Repayment - Whether option on Customs to repay payer or person named in entry statement as payer-Estoppel-Whether entry statement created contractual relationship between Customs and importer - Whether importer or purchaser of goods was "person by whom import deposit was paid" - Sect. 1 (1), (2). Statute-Construction-Whether regard may be had to administrative inconvenience arising from construction.