The WLR Daily case summaries
[2012] WLR (D) 6
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 — — Customs and Excise Management Act 1979 (c 2), s 139(1)