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).

ABOUT THE AUTHORPaul 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.

CONTENTSIntroductionPart One – SeizureChapter One – Forfeiture: The Statutory FrameworkChapter Two – Challenging the SeizurePart Two – Grounds for SeizureChapter Three – Excise Goods and Personal AllowancesChapter Four – Other Common SituationsPart Three – Condemnation ProceedingsChapter Five – Provisions Relating to Seizure and Condemnation ProceedingsChapter Six – Condemnation ProceedingsChapter Seven – Appealing a Condemnation DecisionChapter Eight – Costs and CompensationChapter Nine – ProportionalityPart Four – Restoration ProceedingsChapter Ten – RestorationChapter Eleven – The Tribunal’s JurisdictionChapter Twelve – ProportionalityChapter Thirteen – Procedure on Appeal to the First-Tier Tribunal Tax ChamberChapter Fourteen – Costs in Restoration Proceedings. .