Even though the terms of paragraph 6 of schedule 3 to CEMA appear to give the court in forfeiture proceedings no choice but to condemn the goods if they are ‘liable to forfeiture’ under the Act, the court must refuse to do this if to do so would be in breach of the applicant’s rights under Community law.
Citations:
[1987] QB 254
Statutes:
Customs and Excise Management Act 1979 Sch3 Para 6
Jurisdiction:
England and Wales
Cited by:
Cited – Regina v Forbes (Giles) HL 20-Jul-2001
The defendant had been convicted of evading a prohibition on importing articles of an obscene or indecent nature. He had been unaware of whether the articles were indecent images of children, or otherwise obscene images. Since the provisions which . .
Cited – Commissioners of Customs and Excise v Newbury Admn 3-Mar-2003
The commissioner appealed a finding that a car and other goods they had forfeited should be returned. The owner said that matters had been imported for personal use under the directive.
Held: The directive had direct effect and precedence over . .
Lists of cited by and citing cases may be incomplete.
Customs and Excise, European
Updated: 27 April 2022; Ref: scu.180852