clr/1988/1988_3_1625.pdf

(87). 5 10 Customs andExciseDuties—Motor vehicles,importation of byCypriots—The CustomsandExciseDutiesLaws 1978-1981—Order188182 oftheCouncil ofMinisters—Permanentsettlementabroad—Meaning—Reviewofauthori­ ties—Refugee admitted in U.K. as a tourist in September, 1974 andobtainedpermitfor permanentsettlementinMarch,1976—4'nthecircumstanc­ es,itshouldhavebeenaccepted thathesettledpermanentlyasfrom 1974— Prolonged visits to Cyprus on account of hisfather's illness—In the cir­ cumstancesitdidnotamounttoresettlementinCyprus. InthiscasetheCourtannulledthedecision wherebyapplicant'sapplication for duty free importation of a motor vehicle submitted in 1986was turned downontheground that theapplicanthad notcompleted ten years' permanentsettlementabroad.TheCourtfoundthatinthecircumstancesthe finding didnottallywiththefacts. 15 Subjudice decisionannulled. Noorder as tocosts. . ' Casesreferredto: Sophoclides v. TheRepublic

(1988)3 C X J U 4 8 3 ; Matsas v. TheRepublic

(1985)3C.L.R.54; 1625 Ttofis v. Republic (198S loannouv. TheRepublic

(1986)3C.L.R. 1263; Michaelv. TheRepublic

(1986)3C.L.R.2067; Theodoulou v.TheRepublic

(1987)3 C.L.R.424; Nicolisv. ΓΑ*Republic

(1988)3C.L.R.1264. Recourse. 5 Recourse against thedecision of therespondents rejecting ap­ plicant'sapplication for theexemptionfromimportduty of aMer­ cedes B^nz 300 motorvehicle as arepatriated Cypriot. A.S.Angelides, for theapplicant. St.Theodoulou, for therespondents. ™ Cur. adv. vult. SAYVIDES J. read thefollowing judgment. The applicant by thisrecourse prays for thefollowingrelief:

(1)A declaration of theCourt thatthedecision of therespon­ dents whereby they rejected applicant's application dated 28th May, 1986, for theexemption from importduty a Mercedes Benz 300 motor-vehicle is null andvoid. 15

(2)A declaration of theCourtthattheomission and/or refusal of therespondents to accept applicant's claim for theimportation of aduty-free car is null,void andof nolegal effect. 20 Thelegal grounds on which therecourse is based are:Thatthe subjudice decision violates Article 28 of the Constitution;thatit was taken without due inquiry; thatit was taken under amiscon­ ception of fact andlaw; thatit was taken inthewrong exercise of discretion; thatitwas takeninexcessand/orabuse of powers; that 25 itis notduly reasoned and/orthereasoning is inconflict with the facts of thecaseThe uncontestedfacts of thecase as they appearintheapplica1626 3 C.L.R. Ttofis v.Republic SavvidesJ. tion,-the opposition"andthewritten addressofcounsel forboth partiesandthevariousappendicestheretoareasfollows: The applicant was born in Ayios Andronikos village inthe District of Famagusta on2nd April, 1952,and he was.residing 5 theretillAugust,'1974,;whenasa'resultoftheTurkishinvasion andoccupationofhisvillagebytheTurkishforceshewasforced to leavehisvillageandinOctober, 1974,hewasissued witha travel document by the Republic of Cyprus to go to England where he wasoriginally admitted as"atourist. He remained in 10 Englandeversince. » *' -1 InJanuary, 1976,hegotmarriedtoaBritishcitizenandon9th March, 1976,he wasgranted indefinite leave toremain inthe U.K. with norestriction on his stay and full freedom toreside andtakeemployment.HewasvisitingCyprusonrareoccasions 15 for shortvisitsforholidays. 20 25 30 InSeptember, 1985,hecametoCyprusduetoseriousillness ofhisfatherandstayedtillthe23rdDecember, 1985,whenhereturnedtoEngland.Onthe30thDecember, 1985,hehadtocome to Cyprusagain as aresult of an urgent call that his father had been admitted to the Limassol Hospital suffering from kidney trouble.HestayedinCyprustillthe16thFebruary, 1986,tolook afterhissickfatherandhewentbacktoEnglandandfinallycame to Cypruson the16th April, 1986with theintention ofpermanently settlinghere.Theabovefacts appearalsoinaletterdated 25th June, 1987,sent totherespondent Directorof theDepartmentof CustomsandExcisebycounselfortherespondentsactingonbehalfoftheAttorney-General.After settingoutthefacts, counselconcludedhisletterbyexpressingthefollowingopinion: "Bearing in mind the above, I amof the opinion thatthe prolonged stayof theapplicant inCyprusduringthematerial timecannotbeconsideredasunjustified norcanitbedeemed asbeingoutsidethelimitsoftheexpectedbehaviourofachild towardshisfatheratthemomentwhen,thehealthofthelatter wasdeteriorating." 1627 SavvidesJ. Ttofis v.Republic

(1988)According totheapplicant hewasworking inEngland for the period 1975-1977 as a dress cutter, from 1977-1980 he had a dressfactory which hesoldashegotengaged inthe construction business which brought him to Greece during the years

1. In 1984he set up again a dress factory in England which 5 he sold in 1985 to get involved once again in the construction business. Onthe28th May, 1986,hesubmitted an application totheDirector of the Department of Customs & Excise requesting relief from import duty for a Mercedes Benzcar which arrived in Cy- 10 prusonthe29th April, 1986andwasimported temporarilyon the 29th April, 1986,byvirtueofatemporary permit of theCustoms Department. Therespondents by letterdated 11thDecember, 1986,rejected theapplication.Thecontentsofsuchletterread asfollows: 15 "Irefer to the abovesubject andregret toinform you that it wasnotfound possibletoaccede toyourrequest because your permanent residence abroad wasnotof aperiod of atleast ten years since you were settled on 9.3.1976, and it has been established that youreturnedfor settlementon 3.9.1985." 20 Inreaching hisdecision therespondents,asitappearsfromthe opposition, reliedon acertificate issued bytheBritishHigh Commissioner, Nicosia, on the 7th July, 1986 which reads as follows: "This letter refers to one ANDREAS TTOFI born on 2nd April 1952at Ayios Andronicos, Cyprus. 25 Mr. TTOFI has produced cancelled Republic of Cyprus passport, number A192860 issued at London on 5.12.
2. This document, on page 7, contains a Home Office endorsement dated 9th March
3. On this date Mr. TTOFI was 30 granted indefinite leave to remain in the United Kingdom. There werethen norestrictionson hisstayandhehadfreedom toresideandtakeemployment. 1628 3 C.L.R. Ttofis v.Republic SavvidesJ. All the subsequent UK immigration endorsements,inboth old and new passports, continue torecord Mr.TTOFTs right ofpermanentresidenceintheUnited Kingdom. 5 10 15 20 25 30 This letter isprepared at therequest of Mr. AndreasTTOFI." The respondent,' also,relied on the fact of theprolonged stay oftheapplicant inCyprus asfrom3rd September, 1985,till23rd December, 1985,andhisshort tripsabroad thereafter from which therespondent Director reached theconclusion thattheapplicant returned tosettle inCypruspermanently on 3rd September, 1985, and notonthe 16thApril, 1986,asalleged byhim. The applicant's claim for aduty free car was based-on anOrder of theCouncil of Ministers, which wasissued under theprovisions of s.ll

(2)of the Customs and Excise Laws 1978-1981, andpublished in theofficial Gazetteof theRepublic,ThirdSupplement of 11th June, 1982,under Notification 188,which providesunder item 01, Sub-heading 19,that motor-vehicles of tariff headings 87.02.11 and 87.02.19 imported by Cypriot's who, afterpermanent settlement abroad for acontinuousperiodofatleast ten years,return to take up permanent residence in Cyprus, are exempted from import duty subject tocertain conditions set out therein. Thequestion ofexemption from import duty inrespect ofcars imported by Cypriots who after permanent settlement abroadreturn totake up permanent residence in Cyprus and the extentof such exemption hasnow been regularized by new provisions introducedbytheCustoms &Excise (Amendment) (No.,3)Lawof 1987 (Law No.309/87) which amended s.ll of theprevious law by virtue of which the above Order was issued. In view of the fact, however, that thepresent casehastobedecided on thelegal situation which existed on the date when the subjudice decision wastaken,Ifindit unnecessary tomake anydetailed reference to thenewprovisions introduced byLaw 309/87 inthisrespect. The solequestion whichposesfor consideration in thepresent 1629 SavvidesJ. Ttofis v.Republic

(1988)caseiswhetherwhentheapplicantreturnedtotakeuppermanent residenceinCyprus,hesatisfied theconditionofpermanentsettlementabroadforacontinuousperiodofatleasttenyearsasprovidedbyNotification 188. TTiequestionofpermanent settlementhasbeenconsideredby 5 mein therecent case ofJenniferAnneSophoclides v.The RepublicofCyprus

(1988)3C.L.R. 1483. InthatcaseIreviewed theprinciplesemanatingfrom Matsasv.TheRepublic

(1985)3 C.L.R.54,loannou v.TheRepublic

(1986)3C.L.R. 1263and Michaelv.TheRepublic

(1986)3C.L.R.2067. 10 InMichael v. TheRepublic (supra), Styliandies, J., after an extensiveanalysisonthematter,saidthefollowingatp. 2075: " 'Permanent establishment' is not synonymous to 'residence'.Residencealoneisnotsufficient. Permanentestablishmentindicatesaqualityofresidenceratherthanitslength.The 15 duration of theresidence, i.e.regular physical presence ina place,isonlyoneofanumberofrelevantfactors.Anelement ofintention toresideandestablishisrequired.Evidenceofintention maybeimportant wheretheperiodorperiodsofresidencearesuch astopointtobothdirections.Itisnotpossible 20 for aperson tobepermanently setdedintheRepublicandin anothercountry.Theintentionofpermanentlysettlingmaybe gatheredfromtheconductandactionconsistentwithsuchsettlement.Thoughpermanentsettlementcannotbeassimilatedto domicile,itis akin toitandpronouncementsondomicile are 25 veryrelevantand helpful." The question of permanent settlement abroad has also been considered bymein thecaseof Theodoulos Theodoulou v. The Republic of Cyprus

(1987)3C.L.R.424.(Seealso Georghios Nicolisv.1.TheDirectoroftheDepartmentofCustomsandEx- 30 rise,and2.TheRepublicofCyprus

(1988)3C.L.R.

1. From the material before me the following facts are established: Theapplicantwho,asaresultoftheTurkishinvasionandthe 1630 3C.L.R. Ttofis v.Republic SawidesJ. occupation.of his village by the Turkish invading forces, was forced tomovetothefreeareacontrolledbytheGovernmentof theRepublic,leftforEnglandin 1974byvirtueofatraveldocumentissued,to him,after hehad secured avisa as atemporary 5 .visitor, and with the object of securing ajob in England. He stayedinEnglandeversinceandhetookupemploymentthereas adresscutterandthenoperating hisowndressfactory orengaginghimselfinotherbusiness,andhewasonlycasuallycomingto Cyprusforshortholidayvisits.Accordingto.hisstatementtothe 10 respondentcontained,inhisletter,whenheleft CyprusforEngland,hedidsowiththeintentionofstayingtherepermanentlyirrespectiveofthefactthatthevisawhichwasgiventohimonthe traveldocumentissuedonthellth.September, 1974,mentioned thathewasgoingtoEnglandasavisitor.. 15 20 25 30 35 ' The contention of the applicant that he went to1England in searchofworkafter hebecamearefugee, istreasonableexplanation'andone'could notexpect thataperson intriepositionof the'applicantremainedinEnglandasavisitorandaholidaymaker from September, 1974till9thMarch, 1976whenhewasgranted indefinite leavetoremainintheUnitedKingdom.Theapplicant cametoCyprusinSeptember, 1985,for avisitwhichhadrather tobeprolongedduetoseriousillnessofhisfather, afactwhichis notdeniedbytherespondentandissupportedbymedicalreports, andstayedtillDecember, 1985.Here-visitedCyprusonthe30th December, 1985,and stayed till February, 1986, again.due to healthreasonsofhisfather, andhefinally returned toCypruson the 16th April, 1986, with the intention, as alleged by him,of permanendysetdinginCyprus. The respondent considered'that the applicant settled permanentlyinEnglandasfromthe9thMarch, 1976,whentheBritish HomeOffice endorsement thathewasgrantedindefinite leaveto remainintheUnitedKingdomwasmadeonhispassportandthat hereturnedtoCyprustosettlepermanendyonthe3rdSeptember, 1985,andnotonthe 16thApril, 1986,duetotheprolongedperiodsof stayof theapplicantinCyprusbetween the,3rdSeptember, 1985andthe 16thApril,
2. -1631 SavvidesJ. Ttofis v.Republic

(1988)OnthematerialbeforemeIconsidertheexplanationoftheapplicantastohisintentiontodiscontinuehispermanentsettlement abroadandsettleinCypruspermanentlyasareasonableoneand supported by evidence explaining the reason for his prolonged staysinCyprusduringtheperiodbetween September, 1985,and 5 February, 1986.Inviewofsuchfinding,even assumingthatthe applicanthadmadeuphismindtosetdepermanentlyinEngland on the day when the endorsement of his passport dated 9th March, 1976,isrecorded,theperiodasfrom 9thMarch, 1976,to the 16thApril, 1986,when asIfound abovehereturned toCy- 10 prusfor thepurpose of permanently settling,satisfies theprerequisiteperiod set out in therelevantOrder. Butevenif Iwould haveacceptedthecontentionoftherespondentthattheapplicant returnedtoCyprusforpermanentsettlementinSeptember,1985, againIcannotfindthattheperiodthattheapplicantstartedwork- 15 ing in England as alleged by him, that is, from 1974 till 9th March, 1976when hewasgranted indefinite leavetoremainin theUnitedKingdomshouldbecompletelyignoredandexcluded fromthecalculationoftherelevanttime. Inthecircumstances of thepresentcase,asexplained above, 20 andinthelightofallmaterialbeforeme,Ifindthattheconditions set out for the entitlement to aduty free car are satisfied and, therefore, thesubjudicedecisionhastobesetaside. Intheresult,thepresentrecoursesucceedsandthesubjudice decisionishereby annulled but,inthecircumstancesofthecase, 25 Imakenoorderforcosts. Subjudice decision annulled. Noorderasto costs. 1632