Court of Appeal (Civil Division)

[2012] EWCA Civ 15

[The appeal against this decision is reported at [2014] BVC 30.]

Lord Justice Mummery, Lord Justice Elias and Lord Justice Davis.

Judgment delivered 20 January 2012.

Power to detain goods – Goods liable to forfeiture – Customs & Excise Management Act 1979 (‘CEMA 1979’), s. 139.

  The Court of Appeal held that the power of detention under CEMA 1979, s. 139 could only be exercised where goods were, in fact, liable to forfeiture and not where there was a reasonable cause to believe that they may be liable to forfeiture.

Summary

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