The Weekly Law Reports
[2014] 2 WLR 1580
Supreme Court
Regina (Eastenders Cash & Carry plc and others)
v
Revenue and Customs Commissioners
Regina (First Stop Wholesale Ltd)
v
Same
[2014] UKSC 34
2013 Nov 27,
28;
2014 June 11
Lord Neuberger of Abbotsbury PSC, Lord Mance, Lord Sumption, Lord Reed, Lord Carnwath JJSC
Revenue— Customs and excise— Importation of dutiable goods— Customs officers detaining goods pending further inquiries to determine whether or not duty paid— Statutory power to detain any thing “liable to forfeiture”— Whether permitting detention of goods upon reasonable suspicion of non-payment of duty— Whether power exercisable only where duty in fact not paid— Whether general non-statutory power to detain goods— Whether detention lawful—
Customs and Excise Management Act 1979 (c 2), ss 49(1), 139(1), 144