The WLR Daily case summaries
[2014] WLR (D) 262
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— — Customs and Excise Management Act 1979, ss 49(1), 139(1), 144