A Practical Guide to Challenging Seizures under the Customs and Excise Management Act 1979

This guide provides practitioners involved with challenges to seizures under the Customs and Excise Management Act 1979 with detailed coverage of the relevant statutory provisions and case law and practical advice as to the procedures and issues which may arise.

The book gives an analysis of the legislative framework dealing with forfeiture, examples of the situations when goods and/or vehicles are seized and explains the distinct statutory regimes dealing with Condemnation proceedings in the Magistrates and Crown Courts and Restoration appeals in the First Tier Tribunal (Tax Chamber).

Paul Tapsell is a barrister and mediator who has been based in Becket Chambers, Canterbury since 1993. His practice encompasses a wide range of civil work, including Condemnation and Restoration proceeding, and he regularly appears in a Courts and Tribunals in cases involving the seizure of goods, vehicles and/or cash, acting for individuals or public authorities.

CONTENTS

Introduction

Part One - Seizure

Chapter One - Forfeiture: The Statutory Framework

Chapter Two - Challenging the Seizure

Part Two - Grounds for Seizure

Chapter Three - Excise Goods and Personal Allowances

Chapter Four - Other Common Situations

Part Three - Condemnation Proceedings

Chapter Five - Provisions Relating to Seizure and Condemnation Proceedings

Chapter Six - Condemnation Proceedings

Chapter Seven - Appealing a Condemnation Decision

Chapter Eight - Costs and Compensation

Chapter Nine - Proportionality

Part Four - Restoration Proceedings

Chapter Ten - Restoration

Chapter Eleven - The Tribunal's Jurisdiction

Chapter Twelve - Proportionality

Chapter Thirteen - Procedure on Appeal to the First-Tier Tribunal Tax Chamber

Chapter Fourteen - Costs in Restoration Proceedings