Eastenders Cash and Carry plc and another v Revenue and Customs Commissioners – WLR Daily

Eastenders Cash and Carry plc and another v Revenue and Customs Commissioners [2010] EWHC 2797 (Admin); [2010] WLR (D) 282

“The power of detention contained in s 139(1) of the Customs and Excise Management Act 1979 was not limited to cases in which the goods in question were goods on which duty had not in fact been paid, but also covered cases in which there were reasonable grounds for suspecting that duty might not have been paid on the goods.”

WLR Daily, 5th November 2010

Source: www.lawreports.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

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