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Customs and Excise Management Act 1979

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Changes over time for: Cross Heading: Notice of seizure

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Point in time view as at 06/04/2018.

Changes to legislation:

Customs and Excise Management Act 1979, Cross Heading: Notice of seizure is up to date with all changes known to be in force on or before 13 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

Notice of seizureU.K.

1(1)The Commissioners shall, except as provided in sub-paragraph (2) below, give notice of the seizure of any thing as liable to forfeiture and of the grounds therefor to any person who to their knowledge was at the time of the seizure the owner or one of the owners thereof.U.K.

(2)Notice need not be given under this paragraph if the seizure was made in the presence of—

(a)the person whose offence or suspected offence occasioned the seizure; or

(b)the owner or any of the owners of the thing seized or any servant or agent of his; or

[F1(ba)a person who has (or appears to have) possession or control of the thing being seized; or]

(c)in the case of any thing seized [F2on or from] any ship or aircraft, the master or commander, [F3or

(d)in the case of any thing seized on or from a vehicle, the driver of the vehicle.]

Textual Amendments

F1Sch. 3 para. 1(2)(ba) inserted (with effect in accordance with s. 175(6) of the amending Act) by Finance Act 2016 (c. 24), s. 175(5)(a)

F2Words in Sch. 3 para. 1(2)(c) substituted (with effect in accordance with s. 175(6) of the amending Act) by Finance Act 2016 (c. 24), s. 175(5)(b)

F3Sch. 3 para. 1(2)(d) and word inserted (with effect in accordance with s. 175(6) of the amending Act) by Finance Act 2016 (c. 24), s. 175(5)(c)

Modifications etc. (not altering text)

C1Sch. 3 para. 1 modified by S.I. 1986/260, regs. 5(k), 18

2U.K.Notice under paragraph 1 above shall be given in writing and shall be deemed to have been duly served on the person concerned—

(a)if delivered to him personally; or

(b)if addressed to him and left or forwarded by post to him at his usual or last known place of abode or business or, in the case of a body corporate, at their registered or principal office; or

(c)where he has no address within the United Kingdom [F4or the Isle of Man], or his address is unknown, by publication of notice of the seizure in the London, Edinburgh or Belfast Gazette.

Textual Amendments

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