Case: T 3379-21

2022-06-14 "The Cigarette Excise Tax" NJA 2022 s. 469

A road carrier's liability to pay compensation pursuant to Article 23 (4) of the Convention on the Contract for the International Carriage of Goods by Road (CMR) has been deemed not to cover costs for excise duty for goods that were stolen during carriage. The applicable law was also at issue.

Updated
2023-01-24