R (on the application of Eastenders Cash and Carry plc & Ors) v Revenue and Customs Commissioners; R (on the application of First Stop Wholesale Ltd) v Revenue and Customs Commissioners  BVC 30
 UKSC 34
Lord Neuberger, President, Lord Mance, Lord Sumption, Lord Reed, Lord Carnwath
Judgment delivered 11 June 2014
Power to detain goods – Goods liable to forfeiture – Customs & Excise Management Act 1979 (‘CEMA 1979’), s. 139 and 144.
The Supreme Court clarified HMRCʼs wide powers to detain goods while checking whether duty has been paid. In doing so, it allowed HMRCʼs appeal in the Eastenders case and dismissed an appeal brought by the company in the (First Stop case  BVC 7;  EWCA Civ 689).