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