VC George J

The plaintiff had purchased a new motorcar, a Mercedes Benz 300D, on or about 20 June 1979. The deal was transacted through the first defendant who was a motorcar salesman employed by the second defendant who are dealers in motor vehicles. The plaintiff contends that they are agents of the third defendant who had imported the motorcar. There was excise duty in the region of $14,842.38 in respect of the vehicle and the plaintiff had issued a cheque for that amount to the first defendant and another cheque for the agreed purchase price in favour of the second defendant.

In due course in June 1979 the vehicle was handed over to the plaintiff together with its registration book. The registration book, it is contended, is issued by the Registrar and Inspector of Motor Vehicles after that official is satisfied, inter alia, that the excise duty on the vehicle has been duly paid. The plaintiff had possession and uninterrupted usage of the vehicle for just over three years when on 17 September 1982 officers of the Customs and Excise Department seized the vehicle alleging that excise duty on it had in fact not been paid. On his providing certain guarantees the plaintiff was allow