Source: All England Reporter
Publisher Citation: [2002] All ER (D) 216 (Jul)
Court: Queen's Bench Division

Judge Holman sitting as a judge of the High Court

Representation Rupert Anderson (instructed by the Solicitor for Customs and Excise) for Customs.
  Peter Martin (instructed by Needleman Treon) for the defendant.
Judgment Dates: 12 July 2002


Customs and Excise - Forfeiture - Condemnation - Goods held in bonded warehouse - Customs officers detaining goods in bond in connection with evasion of alcohol duty - Defendant not involved in excise evasion - Defendant supplying stock list to Customs - Customs releasing goods on list to defendant - Customs subsequently concluding list incorrect - Customs redetaining some of released goods - Customs detaining other goods belonging to defendant - Customs later serving notice of seizure - Defendant giving notice of claim - Customs bringing condemnation proceedings - Whether defendant's goods liable to be forfeited - ss 139, 167, Sch 3.

The Case

The court ruled that goods detained by Customs officers from the defendant were liable to be forfeited since some of those goods had been redetained from the defendant subsequent to having been incorrectly released to the defendant by Customs, and the defendant had no proprietary interest in those goods; and secondly, that the other goods detained were liable to be forfeited pursuant to s167 of the since the defendant had recklessly supplied false information to Customs officers.

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