Customs officers making an inference from importation had an accompanying duty to warn the suspect of the consequences of interview and to allow a rebuttal opportunity. Citations: Times 12-Mar-1998, Gazette 29-Apr-1998 Statutes: Excise Duties (Personal Reliefs) Order 1992 (1992 No 3155) 5(3) Jurisdiction: England and Wales Customs and Excise Updated: 28 April 2022; Ref: scu.86418