Customs & Excise v Atkinson [2003] EWHC 421 (Admin) (14 February 2003)

Customs & Excise v Atkinson [2003] EWHC 421 (Admin) (14 February 2003)

In condemnation proceedings under Schedule 3 to the Customs & Excise Management Act 1979, the lawfulness of the initial stop or interception is irrelevant; the only question is whether the goods were liable to forfeiture at the time of seizure.

Citation
[2003] EWHC 421 (Admin)
Parties
Appellant: HM Customs & Excise; Respondent: Michael Atkinson; Respondent: Mark Anthony Dore; Respondent: Arthur Binns
Jurisdiction
England and Wales
Judgment Date
14 February 2003
Procedural Posture
Appeal by Way of Case Stated / Divisional Court Judgment on Appeal From Dover Justices
Outcome
Appeal allowed; decision of the Justices quashed; case remitted for determination of liability to forfeiture.
Legal Topics
Forfeiture of Goods, Condemnation Proceedings, Lawfulness of Seizure, Stop and Search Powers
Customs and Excise Administrative Law Criminal Law Forfeiture of Goods Condemnation Proceedings Lawfulness of Seizure Stop and Search Powers

Case Brief

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Parties

HM Customs & Excise

Appellant

Michael Atkinson

Respondent

Mark Anthony Dore

Respondent

Arthur Binns

Respondent

Procedural Posture

Appeal by Way of Case Stated / Divisional Court Judgment on Appeal From Dover Justices

Legal Issues

  1. 1 Whether the lawfulness of the initial stop/interception is relevant to condemnation proceedings under Schedule 3 to the Customs & Excise Management Act 1979
  2. 2 Whether the Commissioners must prove the lawfulness of the interception in condemnation proceedings
  3. 3 Whether an unlawful interception renders subsequent seizure and condemnation unlawful

Ratio Decidendi

In condemnation proceedings under Schedule 3 to the Customs & Excise Management Act 1979, the lawfulness of the initial stop or interception is irrelevant; the only question is whether the goods were liable to forfeiture at the time of seizure.

Court Disposition

Appeal allowed; decision of the Justices quashed; case remitted for determination of liability to forfeiture.

Orders

  • Decision of Dover Justices quashed
  • Case remitted to Justices to determine whether goods and car were liable to forfeiture