The Weekly Law Reports
[2012] 1 WLR 2067
Court of Appeal
*Regina (Eastenders Cash & Carry plc and another) v Revenue and Customs Commissioners
[2012] EWCA Civ 15
2011 Oct 5;
2012 Jan 20
Mummery, Elias, Davis LJJ
Revenue— Customs and excise— Importation of dutiable goods— Customs officers detaining goods pending further inquiries to determine whether or not duty paid— Meaning of “liable to forfeiture”— Whether power to detain goods upon reasonable suspicion of non-payment of duty— Whether power exercisable only where duty in fact not paid—
Customs and Excise Management Act 1979 (c 2), ss 49(1), 139(1), 144