Cash obtained through unlawful conduct

– see Cash forfeiture scheme

Commissioners' discretion, restoration/retention of property

Case Law – (1985) 2 BVC 200,125

Compensation

Legislation/Regulatory – CEMA79 Sch. 3, para. 17

Condemnation

Claimants

Legislation/Regulatory – CEMA79 Sch. 3, para. 15

Generally

Legislation/Regulatory – CEMA79 Sch. 3, para. 5

Proceedings for

Legislation/Regulatory – CEMA79 Sch. 3, para. 8-12

Goods

Detention, seizure and condemnation

Legislation/Regulatory – CEMA79 s. 139 ; FA2013 s. 226

Examination, officers' powers

Legislation/Regulatory – CEMA79 s. 159(5)

Improperly imported

Legislation/Regulatory – CEMA79 s. 49

Persons entering or leaving the UK

Legislation/Regulatory – CEMA79 s. 78(4)

Zero-rated but not exported

Legislation/Regulatory – VATA94 s. 30(10)

Notice of claim

Legislation/Regulatory – CEMA79 Sch. 3, para. 3

Seizure

Claim against

Legislation/Regulatory – CEMA79 Sch. 3, para. 3, 4

Claimants

Legislation/Regulatory – CEMA79 Sch. 3, para. 15

Notice of

Legislation/Regulatory – CEMA79 Sch. 3, para. 1, 2 ; SI 1986/260 reg. 5(k)

Power to deal with, before condemnation, etc.

Legislation/Regulatory – CEMA79 Sch. 3, para. 16, 17

Proof

Legislation/Regulatory – CEMA79 Sch. 3, para. 13, 14