|Source:||All England Reporter|
|Publisher Citation:|| 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.