Nix v. Hedden the respondent and found that the tomato should be classified under the customs regulations as a vegetable, based on the ways in which it is used, and the popular perception to this end. Justice Horace Gray, writing the opinion for the Court, stated that: Justice Gray, citing several Supreme Court cases ("Brown v. Piper," 91 U.S. 37, 42, and "Jones v. U.S.," 137 U.S. 202, 216) stated that when words have acquired no special meaning in trade or commerce, the ordinary meaning must be used by the court. In this case dictionaries cannot be admitted as evidence, but only as
Comrs of Customs and Excise v Barclays Bank plc with the freezing order, there could not be said to have arisen any assumption of responsibility on "Hedley Byrne" grounds. Applying then the "Caparo" test, it was held to not be fair, just and reasonable to impose liability. The bank was therefore not required to reimburse Customs and Excise for the dissipated money. Comrs of Customs and Excise v Barclays Bank plc Her Majesty's Commissioners of Customs and Excise v Barclays Bank Plc [2006] UKHL 28 is a leading English tort law case concerning negligent misstatement and pure economic loss. Customs and Excise needed to freeze the bank account of