Cigars, Barrington (Jamaica) Limited v The Minister of Finance and Planning and the Commissioner of Customs

Case Number: 
2013HCV05313
Neutral Citation: 
[2016] JMFC Full 1
Date of Delivery: 
08.01.2016

Application-Constitutional Redress-General Consumption Tax Act - Provisional Collection of Tax Act - General Consumption Tax (Validation and indemnity) Act -Special Consumption Tax-Whether Provisional Orders imposing Special Consumption Tax on unmanufactured tobacco pursuant to Provisional Collection of Tax Act invalid - Whether Minister acted Ultra Vires and improperly in amending General Consumption Tax Act Schedules-Whether imposition of tax breaches Claimant’s Constitutional rights under Section 15 of Constitution

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