Dolan v Neligan

JurisdictionIreland
Judgment Date01 January 1969
Date01 January 1969
Docket Number[1962. No. 2000 P.]
CourtSupreme Court
(S.C.)
Dolan
and
Neligan

Overpayment by importer caused by unauthorised demands of customs official - Mistake of law - Whether moneys over-paid recoverable - Statute - Interpretation - Customs Consolidation Act, 1876, ss. 25, 30, 31.

  1. Sects. 30 and 31 of the Customs Consolidation Act, 1876, provide inter alia that, if any "dispute" should arise as to the proper rate of duty payable on imported goods, the importer "shall deposit" with the collector of customs the amount of the duties demanded by him, and that such amount shall be deemed to be the proper duty payable on the goods unless the importer commences an action within three months after the deposit to ascertain the duty properly payable; and that, on payment of the deposit, the collector shall deliver the goods to the importer; and that, if it be determined in such action that a duty less than the deposit was payable, the overpayment shall be returned to the importer with interest in satisfaction of all claims in respect of the importation of the goods. The plaintiff imported certain initial consignments of goods of a single description and, although he did not accept that the correct rate of import duty had been...

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32 cases
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    • Supreme Court
    • 1 December 2005
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  • The Health (Amendment) (No. 2) Bill 2004
    • Ireland
    • Supreme Court
    • 16 February 2005
    ...v BUILDING & ALLIED TRADE UNION & ORS 1996 2 ILRM 547 1996 1 IR 468 O'ROURKE v REVENUE COMMISSIONERS 1996 2 IR 1 DOLAN v NELIGAN 1967 IR 247 ROGERS v LOUTH CO COUNCIL 1981 IR 265 1981 ILRM 144 BUCKLEY & ORS v AG 1950 IR 67 CONSTITUTION ART 15.5 SHELLY v MAHON 1990 1 IR 36 PINE VALLEY D......
  • Murphy v Attorney General
    • Ireland
    • Supreme Court
    • 1 January 1982
    ...plaintiff includes a claim for money wrongly demanded and received by an official by virtue of his office. 138In Dolan v. Neligan (1967) I.R. 247, when I was a judge of the High Court, I dealt with the English cases on this branch of the law. I did not then know of the two decisions of the......
  • Tomás Heneghan v The Minister for Housing, Planning and Local Government, the Government of Ireland, the Attorney General and Ireland
    • Ireland
    • Supreme Court
    • 31 March 2023
    ...on the precise context in which these phrases are used: see, e.g., the decisions of this Court in cases such as Dolan v. Neligan [1967] IR 247 at 275, per Walsh J.; Re Dunne's Application [1968] IR 105 at 116–188, per Walsh J.; Duffy v. Dublin Corporation [1974] IR 33 at 42–44, per Henchy J......
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1 books & journal articles
  • Deutsche Morgan Grenfell v Inland Revenue Commissioners
    • Ireland
    • Trinity College Law Review No. X-2007, January 2007
    • 1 January 2007
    ...and Modern Ireland: Essays on Law and Policy (First Law, 2006), at 458-459, referring to the comments of Kenny J in Dolan v Neligan [1967] IR 247 and the Supreme Court in Rogers v Louth Co Co [1981] IR 265. 12 Ibid. See however, note 18, infra at 149. 13 [2005] IESC 81 (SC), 18 March 2005 (......

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