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

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