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

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