<Tr> <Th_colspan="2"> Esso Ltd v Customs and Excise </Th> </Tr> <Tr> <Th> Court </Th> <Td> House of Lords </Td> </Tr> <Tr> <Th> Full case name </Th> <Td> Esso Petroleum Company Limited (Respondents) v. Commissioners of Customs and Excise (Appellants) </Td> </Tr> <Tr> <Th> Decided </Th> <Td> December 10, 1975 (1975 - 12 - 10) </Td> </Tr>

Esso petroleum ltd v commissioners of customs and excise case summary