Director of Border Revenue v OM Cash and Carry Ltd

Subject Matter

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

[2024] EWHC 265 (Admin); [2024] 4 WLR 24; [2024] WLR(D) 80, DC