Barrington Cigars (Jamaica) Limited v The Minister of Finance and Planning and the Commissioner of Customs

Application-Constitutional Redress-General Consumption Tax Act-Provisional Collection of Tax Act-General Consumption Tax (Validation and indemnity) Act-Special Consumption Tax-Whether Provisional Orders imposing Special Consumption Tax on unmanufactured tobacco pursuant to Provisional Collection of Tax Act invalid-Whether Minister acted Ultra Vires and improperly in amending General Consumption Tax Act Schedules-Whether imposition of tax breaches Claimant's Constitutional rights under Section 15 of Constitution