||All England Reporter
|| All ER (D) 279 (Oct)
||Andrew Bird (instructed by the Solicitor for Customs and Excise) for the appellant.
||The respondent appeared in person.
||18 October 2002
Customs and excise - Collection and enforcement of duties - Forfeiture - Power of seizure - Vehicle carrying goods liable to forfeiture - Discretion not to condemn as forfeited - ss 14(1)(d), para 2(1)(r) of Sch 5 - ss 141(1)(a), 152(b).
Once a court had made findings in condemnation proceedings that a thing at the time of seizure by customs officers was liable to forfeiture under s49(1) of the the effect of s141(1)(a) of that Act and para6 of Sch3 to that Act was that there was no discretion but to condemn a car used to carry the aforementioned goods as forfeited.
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