The WLR Daily case summaries
[2010] WLR (D) 282
REVENUE— Customs and excise— Power to detain goods— Importation of dutiable goods— Customs officer detaining goods on which duty not paid— Basis on which detention authorised— Whether power to detain goods where reasonable grounds for suspecting duty might not have been paid— Customs and Excise Management Act 1979, s 139(1)