Cash obtained through unlawful conduct

Commissioners' discretion, restoration/retention of property

Compensation

Condemnation

Claimants

Generally

Proceedings for

Goods

Detention, seizure and condemnation

Examination, officers' powers

Improperly imported

Persons entering or leaving the UK

Zero-rated but not exported

Notice of claim

Seizure

Claim against

Claimants

Notice of

Power to deal with, before condemnation, etc.

Proof