Regina v Commissioners of Customs and Excise, ex Parte Mortimer and Another: CA 12 Mar 1998

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