Customs & Excise v Smith [2005] EWHC 3435 (Ch) (09 November 2005)

Customs & Excise v Smith [2005] EWHC 3435 (Ch) (09 November 2005)

The tribunal erred in law by considering the validity of the seizure without requiring the applicant to show good reasons for not invoking condemnation proceedings. The statutory function of the tribunal is limited to reviewing whether the Commissioners' decision was unreasonable, not to substitute its own view or re-open the legality of the seizure except in exceptional circumstances. No such circumstances arose in this case.

Citation
[2005] EWHC 3435 (Ch)
Parties
Claimant: Customs & Excise; Defendant: Smith
Jurisdiction
England and Wales
Judgment Date
09 November 2005
Procedural Posture
Appeal / High Court Judgment
Outcome
Appeal allowed
Legal Topics
Forfeiture, Condemnation Proceedings, Restoration of Seized Goods, Article 6 ECHR, Abuse of Process
Customs and Excise Human Rights Forfeiture Condemnation Proceedings Restoration of Seized Goods Article 6 ECHR Abuse of Process

Case Brief

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Parties

Customs & Excise

Claimant

Smith

Defendant

Procedural Posture

Appeal / High Court Judgment

Legal Issues

  1. 1 Whether the tribunal can re-open the legality of seizure after failure to invoke condemnation proceedings
  2. 2 Adequacy of notice and explanation to the defendant
  3. 3 Compliance of Schedule 3 procedure with Article 6 ECHR

Ratio Decidendi

The tribunal erred in law by considering the validity of the seizure without requiring the applicant to show good reasons for not invoking condemnation proceedings. The statutory function of the tribunal is limited to reviewing whether the Commissioners' decision was unreasonable, not to substitute its own view or re-open the legality of the seizure except in exceptional circumstances. No such circumstances arose in this case.

Court Disposition

Appeal allowed

Orders

  • Decision of the tribunal set aside