“The power of detention contained in s 139(1) of the Customs and Excise Management Act 1979 was not limited to cases in which the goods in question were goods on which duty had not in fact been paid, but also covered cases in which there were reasonable grounds for suspecting that duty might not have been paid on the goods.”
WLR Daily, 5th November 2010
Source: www.lawreports.co.uk
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.
