Issues before the court:
- Whether the applicant was entitled to an immigrant’s rebate on customs duty.
- Whether the applicant satisfied the requirements for a declaratory order.
- Whether the respondent’s decision to reject the applicant’s claim for a rebate was valid.
Court decision:
The court dismissed the applicant’s application for a declaratory order, finding that:
- The applicant failed to prove that she was a resident in the United Kingdom for at least two years, as required to qualify for an immigrant’s rebate.
- The applicant’s application was essentially a review of the respondent’s administrative decision, which should have been brought through a separate procedure.
- The respondent’s decision to reject the applicant’s claim was not irrational, procedurally improper, or unjustified.