Regina (Eastenders Cash & Carry plc and another) v Revenue and Customs Commissioners – WLR Daily

Posted January 25th, 2012 in appeals, customs and excise, forfeiture, law reports by sally

Regina (Eastenders Cash & Carry plc and another) v Revenue and Customs Commissioners [2012] EWCA Civ 15; [2012] WLR (D) 6

“Section 139(1) of the Customs and Excise Management Act 1979 gave customs officers power to detain goods only where they were ‘liable to forfeiture’ in the sense that the relevant facts empowering the court to order forfeiture actually existed; it was not enough that the relevant officer reasonably suspected that such facts might exist in respect of goods which were under investigation.”

WLR Daily, 20th January 2012

Source: www.iclr.co.uk