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A Practical Guide to Challenging Seizures under the Customs and Excise Management Act 1979

A Practical Guide to Challenging Seizures under the Customs and Excise Management Act 1979

作者： Paul Tapsell
出版商： Law Brief Publishing
ISBN: 9781916698390
出版时间 July 2024
规格： Paperback
适应领域： U.K. ? 免责申明：
Countri(es) stated herein are used as reference only

HKD 699.86

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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).
Introduction

Part One – Seizure
Chapter One – Forfeiture: The Statutory Framework
Chapter Two – Challenging the Seizure

Part Two – Grounds for Seizure
Chapter Three – Excise Goods and Personal Allowances
Chapter Four – Other Common Situations

Part Three – Condemnation Proceedings
Chapter Five – Provisions Relating to Seizure and Condemnation Proceedings
Chapter Six – Condemnation Proceedings
Chapter Seven – Appealing a Condemnation Decision
Chapter Eight – Costs and Compensation
Chapter Nine – Proportionality

Part Four – Restoration Proceedings
Chapter Ten – Restoration
Chapter Eleven – The Tribunal’s Jurisdiction
Chapter Twelve – Proportionality
Chapter Thirteen – Procedure on Appeal to the First-Tier Tribunal Tax Chamber
Chapter Fourteen – Costs in Restoration Proceedings

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A Practical Guide to Challenging Seizures under the Customs and Excise Management Act 1979

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