CC & C Ltd v Revenue and Customs Comrs [2014] EWCA Civ 1653; [2014] WLR (D) 557
‘In exceptional cases, the court could entertain a claim for judicial review of a decision, under section 100G(5) of the Customs and Excise Management Act 1979, to revoke the registration of a registered excise dealer and shipper and could make an order for interim re-registration pending determination of that claim where it was arguable that the decision was not simply unreasonable but was unlawful on some other ground, such as being an abuse of power or improper or taken in bad faith.’
WLR Daily, 19th December 2014
Source: www.iclr.co.uk