|Source:||All England Reporter|
|Publisher Citation:|| All ER (D) 279 (Oct)|
|Representation||Andrew Bird (instructed by the Solicitor for Customs and Excise) for the appellant.|
|The respondent appeared in person.|
|Judgment Dates:||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).