Fox v HM Customs and Excise [2002] EWHC 1244 (Admin) (3 July 2002)

Fox v HM Customs and Excise [2002] EWHC 1244 (Admin) (3 July 2002)

Section 141(1)(b) of the Customs and Excise Management Act 1979 only applies where the court finds as a fact that the other goods are liable to forfeiture; default condemnation under Schedule 3 does not suffice. The Justices erred in holding that Mr Fox's goods were automatically liable to forfeiture due to Mr Everett's default. The matter must be remitted for factual determination.

Citation
[2002] EWHC 1244 (Admin)
Parties
Appellant: Ian Fox; Respondent: HM Customs and Excise
Jurisdiction
England and Wales
Judgment Date
03 July 2002
Procedural Posture
Appeal by Way of Case Stated / Judgment on Appeal From Magistrates' Court
Outcome
Appeal allowed; matter remitted for redetermination
Legal Topics
Forfeiture of Goods, Condemnation Proceedings, Interpretation of Customs and Excise Management Act 1979, Article 1 Protocol 1 ECHR, Procedural Fairness
Customs and Excise Law Administrative Law Human Rights Law Forfeiture of Goods Condemnation Proceedings Interpretation of Customs and Excise Management Act 1979 Article 1 Protocol 1 ECHR Procedural Fairness

Case Brief

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Parties

Ian Fox

Appellant

HM Customs and Excise

Respondent

Procedural Posture

Appeal by Way of Case Stated / Judgment on Appeal From Magistrates' Court

Legal Issues

  1. 1 Whether failure by a co-owner to contest forfeiture renders another owner's goods liable to forfeiture under section 141(1)(b) of the Customs and Excise Management Act 1979
  2. 2 Whether a factual finding of liability to forfeiture is required for 'contagion' forfeiture under section 141(1)(b)
  3. 3 Compatibility of statutory forfeiture scheme with Article 1 Protocol 1 ECHR

Ratio Decidendi

Section 141(1)(b) of the Customs and Excise Management Act 1979 only applies where the court finds as a fact that the other goods are liable to forfeiture; default condemnation under Schedule 3 does not suffice. The Justices erred in holding that Mr Fox's goods were automatically liable to forfeiture due to Mr Everett's default. The matter must be remitted for factual determination.

Court Disposition

Appeal allowed; matter remitted for redetermination

Orders

  • Questions reformulated and answered: (1) No, the Justices were not correct to hold that Mr Fox's goods were automatically liable to forfeiture due to Mr Everett's default; (2) Yes, a factual finding of liability to forfeiture is required for section 141(1)(b) to apply.
  • Case remitted to the Justices for redetermination in accordance with the judgment.