Jody Company Ltd v The Comptroller of Customs et Al

• Jurisdiction: Antigua and Barbuda
• Judge: Benjamin, J.
• Judgment Date: 10 January 1997
• Neutral Citation: AG 1997 HC 5
• Court: High Court (Antigua)
• Docket Number: 135 of 1996
• Date: 10 January 1997

High Court

Benjamin, J.

135 of 1996

Jody Co. Ltd.

and

The Comptroller of Customs et al

Administrative law - Customs duties - Comptroller of Customs purported to collect customs duties from and withdrew duty free status of the plaintiff - Whether action done in pursuance of Cabinet decision of July 24, 1996 was in harmony with the provisions of the Customs (Duty Free Shopping) Act, Cap. 127 - Whether second defendant a proper party to the proceedings - Comptroller statutorily insulated from the dictates of Cabinet and the Minister responsible for Customs in matters concerning the grant and refusal of licences under the Customs (Duty Free Shopping) Act and is required to exercise and apply his independent judgment -Demand of payment of customs duties by Comptroller from the plaintiff was inconsistent with the grant of the duty-free licenses to the plaintiff - Plaintiff entitled to declarations inter alia that he holds a valid duty free shop licence and operator's licence under the Customs (Duty Free Shopping) Act, Cap....