Regina (Eastenders Cash and Carry plc and others) v Revenue and Customs Commissioners; Regina (First Stop Wholesale Ltd) v Revenue and Customs Commissioners – WLR Daily

Posted June 20th, 2014 in customs and excise, fraud, judicial review, law reports, search & seizure, taxation by tracey

Regina (Eastenders Cash and Carry plc and others) v Revenue and Customs Commissioners: Regina (First Stop Wholesale Ltd) v Revenue and Customs Commissioners: [2014] UKSC 34; [2014] WLR (D) 262

‘Although customs could only exercise the power under section 139(1) of the Customs and Excise Management Act 1979 to detain goods when those goods were actually liable to forfeiture, they had a general power to detain goods which was ancillary to their power to examine them and conduct and investigation to ascertain whether they were so liable.’

WLR Daily, 11th June 2014

Source: www.iclr.co.uk