The Weekly Law Reports
[2011] 1 WLR 488
Queen’s Bench Division
*Regina (Eastenders Cash & Carry plc and another) v Revenue and Customs Commissioners
[2010] EWHC 2797 (Admin)
2010 Oct 15;
Nov 4
Sales J
Revenue— Customs and excise— Importation of dutiable goods— Customs officers detaining goods pending further inquiries to determine whether or not duty paid— Whether power to detain goods upon reasonable suspicion of non-payment of duty— Whether period of detention reasonable—
Customs and Excise Management Act 1979 (c 2), s 139(1)