When it is contextualized accurately and not
reductively dismissed as a bit of resin, yes I believe they would and they have repeatedly in case law as the argument is delivered by a specialist counsel in a court room: logically, forensically and persuasively and not by a shaver 3 or 4 glasses of malt in. tbh I regret pointing out the law now as I just bloody well knew the form and type of arguments that would be offered in opposition to what I said. I agree with you all in principle, it's just the law in two countries regrettably does not
It will come as no small surprise that all of the arguements put forward before the courts (exhaustively) have been argued and failed in relation to the
types of things defences including no doubt many, many disputes with the notorious HMR&C service over import duty. Even contesting valuations of goods with them is futile, due to the legislation they are a power unto themselves which does not surprise me as they generate millions of pounds in revenue.
I do want you and everyone else for that matter to know that and I as much as anyone, dislike the tariff...it is after-all one of my brushes that was grabbed by customs!
I have previous experience with EU countries and tariffs: I sent a very good friend of mine in the Netherlands an Occam's brush, soap and shaving cream set as a post grad present (Comp Sci), anyway the Dutch customs opened and inspected the package and applied the following tarrifs that are (in NL) collected by the postal service on delivery...
- Standard Import tariff of 15%
- Non-Eu country tariff of 6.5% and
- Luxury Tariff of 35 euros.
I ended up paying 86 euros or thereabouts for the articles to be released and delivered to him, it came in at around $120 extra on the set that Darcy did for me at a discount as it was a gift.
That too is arguable, most legislation is by intent (especially where it concerns revenue) deliberately intended to be as broad as possible in scope. By specifically unrelated example
The Drugs Misuse and Trafficking Act contains provisions identical in relation to paraphernalia (razor blade and mirror together = paraphernalia) and also chemicals that when combined are able to, can, may etc create prohibited substances. There are several other examples along exactly the same lines pertaining to everyday
things and all of them apply the reasonable person test which when framed and delivered forensically by a prosecutor in a court-room appears logical, persuasive and convincing.
I'm guessing you mean Her Majestys High Court of Justice of England and Wales and subsequently an appellate application seeking leave to the Privy Council when the High Court refuses leave, General.... I'll stick to my lowly suburban property law and hanging out on Australian Wet Shaving forums