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A Practical Guide to Challenging Seizures under the Customs and Excise Management Act 1979
Paperback
ISBN13: 9781916698390
Publisher: Law Brief Publishing
Published: Jul 15 2024
Pages: 130
Weight: 0.42
Height: 0.28 Width: 6.14 Depth: 9.21
Language: English
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
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