Forfeiture of goods
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
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
Power to deal with, before condemnation, etc.
Legislation/Regulatory –
CEMA79 Sch. 3, para. 16, 17
Proof
Legislation/Regulatory –
CEMA79 Sch. 3, para. 13, 14