Source: All England Reporter
Publisher Citation: [2002] All ER (D) 279 (Oct)
Court: Administrative Court
Judge:

Davis J

Representation Andrew Bird (instructed by the Solicitor for Customs and Excise) for the appellant.
  The respondent appeared in person.
Judgment Dates: 18 October 2002

Catchwords

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).

The Case

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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