Books

FREE CHAPTER from ‘A Practical Guide to Challenging Seizures under the Customs and Excise Management Act 1979’ by Paul Tapsell

16/07/2024

CHAPTER ONE – FORFEITURE: THE STATUTORY FRAMEWORK “Liable to Forfeiture” The Customs and Excise Management Act 1979 (“CEMA” or “the Act”) makes numerous references to items being seized and/or detained as being “liable to forfeiture” in a wide range of circumstances but fails to provide any statutory definition of the phrase. […]