Hearings
25 Apr 2001 [2001] EWHC Admin 285; [2001] 1 WLR 1673, DC
Goldsmith v Customs and Excise Comrs
Subject Matter
REVENUE — Customs and Excise — Importation of dutiable goods — Large quantity of tobacco imported on which no duty paid — Presumption that for commercial purpose and duty payable — Commissioners seizing goods and justices granting condemnation order — Whether forfeiture and condemnation proceedings involving determination of criminal charge — Whether infringing presumption of innocence — Customs and Excise Management Act 1979, s 139, Sch 3 — Human Rights Act 1998, Sch 1, Pt I, art 6(2) — Excise Duties (Personal Reliefs) Order 1992 (as amended by Excise Duties (Personal Reliefs) (Amendment) Order 1999), art 5, Sch