Supreme Court: “reasonable suspicion” entitled customs officers to detain goods pending tax enquiries – OUT-LAW.com
‘Officers from HM Revenue and Customs (HMRC) are entitled to detain goods pending further investigation where they have “reasonable grounds to suspect” that excise duties have not been paid, the Supreme Court has confirmed.’
OUT-LAW.com, 12th June 2014
Source: www.out-law.com