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United Kingdom Case Note

Published online by Cambridge University Press:  28 March 2017

Alona E. Evans*
Affiliation:
Of the Board of Editors

Abstract

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Type
Judicial Decisions
Copyright
Copyright © American Society of International Law 1967

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References

1 Convention on the Valuation of Goods for Customs Purposes, Cmd. 8245 (1951), Cmd. 9233 (Treaty Series No. 49) (1954). [Footnote by the Court.]

2 [1966] 3 All E.B. 871 at 874. Justice Diplock commented at length upon the use of the Convention for the purpose of interpreting the language of the statute. In his opinion the term “normal price” in the statute meant actual retail price in the place of origin of the product plus the cost of carriage, and the terms of the Convention supported this construction of the statute. Justice Russell also agreed that the Convention could be used for interpretative purposes despite the absence of any reference to the Convention in the statute.