The WLR Daily case summaries
[2024] WLR(D) 80
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 served only on solicitors representing consignee and not on consignee itself— Whether invalid notice of seizure rendering seizure unlawful— Whether notice of seizure properly served—
Customs and Excise Management Act 1979 (c 2), s 139(6), Sch 3, paras 1(2), 2, 5, 6