The concept of forfeiture in the Act was dependent upon the seizure of goods. The Act also made a distinction between the initial detention of goods and formal seizure. The six months time limit under the Magistrates Courts Act was calculated from seizure not detention. The seizure was challenged by a notice of claim. Until the notice of claim was given, there was no person against whom a complaint could have been made, and time did not begin to run.
Times 24-Jan-2002, Gazette 14-Feb-2002,  EWHC Admin 1055
England and Wales
Cited – Gora and others v Commissioners of Customs and Excise and others CA 11-Apr-2003
The appellants challenged decisions of the VAT and Duties Tribunal after seizure of their goods, and in particular whether the cases had been criminal or civil cases and following Roth, whether the respondent’s policy had been lawful and . .
Lists of cited by and citing cases may be incomplete.
Customs and Excise
Updated: 26 May 2022; Ref: scu.167435