Court of Appeal of the Eastern Caribbean Supreme Court (British Virgin Islands) The court was asked as to the lawfulness of the seizure by the appellant Commissioner on 20 September 2012 of Delta’s fuel storage tank No 7 at Pockwood Pond, Tortola, together with its contents (some 248,000 US gallons). The seizure was in reliance on powers given by the Customs Management and Duties Act No 6 of 2010 (‘the Customs Act’). The issue in short is whether the fuel was liable to forfeiture under that legislation, properly interpreted. The judge (Ellis J) upheld the forfeiture, but her decision was reversed by the Court of Appeal.
Lord Kerr, Lord Wilson, Lord Reed, Lord Carnwath, Lord Hughes
[2016] UKPC 27
Bailii
England and Wales
Customs and Excise
Updated: 24 January 2022; Ref: scu.570454