Customs and Excise v Weller: ChD 23 Feb 2006

A statutory rationalisation of the procedure governing the forfeiture of goods by HMRC was urgently required as the present system is so confusing to the public and pregnant with the possibility of substantial injustice.


Mr Justice Evans-Lombe


[2006] EWHC 237 (Ch)




England and Wales

Cited by:

Remitted fromWeller v Revenue and Customs VDT 12-Sep-2006
VDT EXCISE DUTY – Restoration of goods – Cigarettes – Whether decision not to restore was reasonable – No – Appeal allowed. . .
CitedRevenue and Customs v Jones and Another CA 18-Jul-2011
HMRC appealed against an order for the return to the owner of goods seized under the 1979 Act. The respondents imported tobacco and alcohol which was seized. They said it had been for personal use. HMRC now said that the Tribunal’s jurisdiction to . .
Lists of cited by and citing cases may be incomplete.

Customs and Excise

Updated: 05 July 2022; Ref: scu.238693