The Weekly Law Reports
[2024] 4 WLR 24
King’s Bench Division
Director of Border Revenue
v
OM Cash and Carry Ltd
[2024] EWHC 265 (Admin)
2024 Feb 8
Coulson LJ, Yip J
Revenue— Customs and Excise— Importation of dutiable goods— Notice of seizure of goods served only on solicitors representing owner and not on owner itself— Whether notice of seizure properly served— Whether invalid notice of seizure rendering seizure unlawful—
Customs and Excise Management Act 1979 (c 2), s 139(6), Sch 3, paras 1, 2, 3, 6
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