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Revenue

Customs and excise - Importation of dutiable goods - Condemnation proceedings - Whether conviction prerequisite of liability of goods to forfeiture - Customs and Excise Management Act 1979, s 170B (as inserted by Finance (No 2) Act 1992, s 3, Sch 2, para 8)

9 February 2016

Amber Services Europe Ltd and others v Director of Border Revenue

[2015] EWHC 3665 (Admin); [2015] WLR (D) 557

DC: McCombe LJ, Ouseley J

  • 16 December 2015

A conviction for an offence contrary to section 170B(1) of the Customs and Excise Management Act 1979 was not required in order for goods to be liable to forfeiture under section 170B(2).

The Divisional Court of the Queen's Bench Division so held in a reserved judgment when dismissing two appeals by way of case stated by, firstly, Amber Services Europe Ltd, and secondly, Gemarlak-Flex KFT and Par-Cell KFT, from decisions of District Judge Barron, sitting in Dover Magistrates' Court on 12 May 2015, in condemnation proceedings brought by the Director of Border Revenue under section 139(6) of and Schedule 3 to the 1979 Ac...

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