R (Eastenders Cash & Carry plc) v Revenue and Customs Comrs

Subject Matter

REVENUE — Customs and Excise — Importation of dutiable goods — Customs officers detaining goods pending further inquiries to determine whether or not duty paid— Whether power to detain goods upon reasonable suspicion of non-payment of duty— Whether period of detention reasonable— Customs and Excise Management Act 1979 (c 2), s 139(1)

[2010] EWHC 2797 (Admin); [2011] 1 WLR 488; [2011] STC 64; [2010] WLR (D) 282, QBD

REVENUE — Customs and Excise — Importation of dutiable goods — Customs officers detaining goods pending further inquiries to determine whether or not duty paid — Meaning of “liable to forfeiture” — Whether power to detain goods upon reasonable suspicion of non-payment of duty — Whether power exercisable only where duty in fact not paid — Customs and Excise Management Act 1979, ss 49(1), 139(1), 144

[2012] EWCA Civ 15; [2012] 1 WLR 2067; [2012] STC 817; [2012] WLR (D) 6, CA

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, ss 49(1), 139(1), 144

[2014] UKSC 34; [2015] AC 1101; [2014] 2 WLR 1580; [2014] 4 All ER 1; [2014] STC 1741; [2014] 2 Cr App R 426; [2014] WLR (D) 262; Case details, SC(E)

Appellate History

Commentary

UK Supreme Court Blog
Case Comment: R (Eastenders Cash and Carry plc & Ors) v HMRC (and anor case) [2014] UKSC 34 [2014] Cas Com 18

Blackstones Criminal Practice 2025
Offences in Connection with Commissioners and Officers - Obstruction of and Assaults upon Officers etc. B16.26