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Customs and Excise Management Act 1979

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Point in time view as at 03/04/2006.

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Customs and Excise Management Act 1979, Paragraph 16 is up to date with all changes known to be in force on or before 06 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

16U.K.Where any thing has been seized as liable to forfeiture the Commissioners may at any time if they see fit and notwithstanding that the thing has not yet been condemned, or is not yet deemed to have been condemned, as forfeited—

(a)deliver it up to any claimant upon his paying to the Commissioners such sum as they think proper, being a sum not exceeding that which in their opinion represents the value of the thing, including any duty or tax chargeable thereon which has not been paid;

(b)if the thing seized is a living creature or is in the opinion of the Commissioners of a perishable nature, sell or destroy it.

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