15 Jan 2002
CHANDIRAMANI BHAGWAN KANAYALAL v. THE COMMISSIONER OF THE CUSTOMS AND EXCISE DEPARTMENT
- Citation
- CHANDIRAMANI BHAGWAN KANAYALAL v. THE COMMISSIONER OF THE CUSTOMS AND EXCISE DEPARTMENT
- Court
- Court of Appeal
- Case number
- CACV566/2001
The Court of Appeal held that the applicant, as authorised agent, had given a valid notice within section 27(5) by the combination of his written statement and the principals fax which, taken together, denied that the goods were liable to forfeiture; therefore automatic forfeiture under s.27(6) did not occur and the Commissioner's decisions declaring forfeiture were quashed, with an order for release unless a proper forfeiture application is made under s.28 within 21 days.