S. 144 extended by S.I. 1987/1521, reg. 3(2)(a)

Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2724, reg. 10(2)

Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2725, reg. 6(2)

Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2727, reg. 7(2)

Ss. 144-148, 150-155 applied (23.6.1993) by S.I. 1993/1353, reg. 4(2).

S. 144 applied (1.7.1995) (with modifications) by S.I. 1995/1447, reg. 4(1)(a)

S. 144 applied (1.7.1999) (with modifications) by S.I. 1999/1618, regs. 5(1)(a), 6

S. 144 applied (1.7.1999) by S.I. 1999/1618, reg. 6(4)

S. 144 applied (1.7.2004) by The Goods Infringing Intellectual Property Rights (Customs) Regulations 2004 (S.I. 2004/1473), regs. 1, 7(1)(a) (with reg. 2(3))

S. 144 applied (1.7.2004) by The Goods Infringing Intellectual Property Rights (Customs) Regulations 2004 (S.I. 2004/1473), regs. 1, 8(5)(b) (with reg. 2(3))

S. 144 applied (with modifications) by 1995 c. 32, s. 12B(4) (as inserted (with effect in accordance with s. 40(7) of the amending Act) by London Olympic Games and Paralympic Games Act 2006 (c. 12), s. 40(2), Sch. 3 para. 14 (with s. 40(5)); S.I. 2007/1064, art. 2(c))

Ss. 144-156 applied (with modifications) (6.4.2018) by The Soft Drinks Industry Levy (Enforcement) Regulations 2018 (S.I. 2018/264), regs. 1(1), 2, Sch. (with regs. 3-5)

http://www.legislation.gov.uk/ukpga/1979/2/section/144/2021-04-29Customs and Excise Management Act 1979An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.1980-02-29texttext/xmlenStatute Law Database2024-10-11Expert Participation2021-04-29Part XI Detention of Persons, Forfeiture and Legal Proceedings Forfeiture
144 Protection of officers, etc. in relation to seizure and detention of goods, etc.(1)

Where, in any proceedings for the condemnation of any thing seized as liable to forfeiture under the customs and excise Acts, judgment is given for the claimant, the court may, if it sees fit, certify that there were reasonable grounds for the seizure.

(2)

Where any proceedings, whether civil or criminal, are brought against the Commissioners, a law officer of the Crown or any person authorised by or under the Customs and Excise Acts 1979 to seize or detain any thing liable to forfeiture under the customs and excise Acts on account of the seizure or detention of any thing, and judgment is given for the plaintiff or prosecutor, then if either—

(a)

a certificate relating to the seizure has been granted under subsection (1) above; or

(b)

the court is satisfied that there were reasonable grounds for seizing or detaining that thing under the customs and excise Acts,

the plaintiff or prosecutor shall not be entitled to recover any damages or costs and the defendant shall not be liable to any punishment.

(3)

Nothing in subsection (2) above shall effect any right of any person to the return of the thing seized or detained or to compensation in respect of any damage to the thing or in respect of the destruction thereof.

(4)

Any certificate under subsection (1) above may be proved by the production of either the original certificate or a certified copy thereof purporting to be signed by an officer of the court by which it was granted.

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<p>
<ref eId="c02740" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/144">S. 144</ref>
extended by
<ref eId="c02741" href="http://www.legislation.gov.uk/id/uksi/1987/1521">S.I. 1987/1521</ref>
,
<ref eId="c02742" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1987/1521/regulation/3/2/a">reg. 3(2)(a)</ref>
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<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14780121" marker="C2">
<p>
<rref eId="c02743" class="subref" from="http://www.legislation.gov.uk/id/ukpga/1979/2/section/144" upTo="http://www.legislation.gov.uk/id/ukpga/1979/2/section/148">Ss. 144-148</rref>
,
<rref eId="c02744" class="subref" from="http://www.legislation.gov.uk/id/ukpga/1979/2/section/150" upTo="http://www.legislation.gov.uk/id/ukpga/1979/2/section/155">150-155</rref>
applied (01.01.1992) by
<ref eId="c02745" href="http://www.legislation.gov.uk/id/uksi/1991/2724">S.I. 1991/2724</ref>
,
<ref eId="c02746" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1991/2724/regulation/10/2">reg. 10(2)</ref>
</p>
<p>
<rref eId="c02747" class="subref" from="http://www.legislation.gov.uk/id/ukpga/1979/2/section/144" upTo="http://www.legislation.gov.uk/id/ukpga/1979/2/section/148">Ss. 144-148</rref>
,
<rref eId="c02748" class="subref" from="http://www.legislation.gov.uk/id/ukpga/1979/2/section/150" upTo="http://www.legislation.gov.uk/id/ukpga/1979/2/section/155">150-155</rref>
applied (01.01.1992) by
<ref eId="c02749" href="http://www.legislation.gov.uk/id/uksi/1991/2725">S.I. 1991/2725</ref>
,
<ref eId="c02750" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1991/2725/regulation/6/2">reg. 6(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14780131" marker="C3">
<p>
<rref eId="c02751" class="subref" from="http://www.legislation.gov.uk/id/ukpga/1979/2/section/144" upTo="http://www.legislation.gov.uk/id/ukpga/1979/2/section/148">Ss. 144-148</rref>
,
<rref eId="c02752" class="subref" from="http://www.legislation.gov.uk/id/ukpga/1979/2/section/150" upTo="http://www.legislation.gov.uk/id/ukpga/1979/2/section/155">150-155</rref>
applied (01.01.1992) by
<ref eId="c02753" href="http://www.legislation.gov.uk/id/uksi/1991/2727">S.I. 1991/2727</ref>
,
<ref eId="c02754" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1991/2727/regulation/7/2">reg. 7(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14780141" marker="C4">
<p>
<rref eId="c02755" class="subref" from="http://www.legislation.gov.uk/id/ukpga/1979/2/section/144" upTo="http://www.legislation.gov.uk/id/ukpga/1979/2/section/148">Ss. 144-148</rref>
,
<rref eId="c02756" class="subref" from="http://www.legislation.gov.uk/id/ukpga/1979/2/section/150" upTo="http://www.legislation.gov.uk/id/ukpga/1979/2/section/155">150-155</rref>
applied (23.6.1993) by
<ref eId="c02757" href="http://www.legislation.gov.uk/id/uksi/1993/1353">S.I. 1993/1353</ref>
,
<ref eId="c02758" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1993/1353/regulation/4/2">reg. 4(2)</ref>
.
</p>
<p>
<ref eId="c02759" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/144">S. 144</ref>
applied (1.7.1995) (with modifications) by
<ref eId="c02760" href="http://www.legislation.gov.uk/id/uksi/1995/1447">S.I. 1995/1447</ref>
,
<ref eId="c02761" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1995/1447/regulation/4/1/a">reg. 4(1)(a)</ref>
</p>
<p>
<ref eId="c02762" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/144">S. 144</ref>
applied (1.7.1999) (with modifications) by
<ref eId="c02763" href="http://www.legislation.gov.uk/id/uksi/1999/1618">S.I. 1999/1618</ref>
,
<ref eId="c02764" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/1618/regulation/5/1/a">regs. 5(1)(a)</ref>
,
<ref eId="c02765" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/1618/regulation/6">6</ref>
</p>
<p>
<ref eId="c02766" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/144">S. 144</ref>
applied (1.7.1999) by
<ref eId="c02767" href="http://www.legislation.gov.uk/id/uksi/1999/1618">S.I. 1999/1618</ref>
,
<ref eId="c02768" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/1618/regulation/6/4">reg. 6(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-c47ca890fbcebe7d7ddceb6083b1c854" marker="C5">
<p>
<ref eId="cpwbsqb52-00026" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/144">S. 144</ref>
applied (1.7.2004) by
<ref eId="cpwbsqb52-00027" href="http://www.legislation.gov.uk/id/uksi/2004/1473">The Goods Infringing Intellectual Property Rights (Customs) Regulations 2004 (S.I. 2004/1473)</ref>
,
<ref eId="cpwbsqb52-00028" class="subref" href="http://www.legislation.gov.uk/id/uksi/2004/1473/regulation/1">regs. 1</ref>
,
<ref eId="cpwbsqb52-00029" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2004/1473/regulation/7/1/a">7(1)(a)</ref>
(with
<ref eId="cpwbsqb52-00030" class="subref" href="http://www.legislation.gov.uk/id/uksi/2004/1473/regulation/2/3">reg. 2(3)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-bf43729490f5b46a5071961deb06f16e" marker="C6">
<p>
<ref eId="cpwbsqb52-00076" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/144">S. 144</ref>
applied (1.7.2004) by
<ref eId="cpwbsqb52-00077" href="http://www.legislation.gov.uk/id/uksi/2004/1473">The Goods Infringing Intellectual Property Rights (Customs) Regulations 2004 (S.I. 2004/1473)</ref>
,
<ref eId="cpwbsqb52-00078" class="subref" href="http://www.legislation.gov.uk/id/uksi/2004/1473/regulation/1">regs. 1</ref>
,
<ref eId="cpwbsqb52-00079" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2004/1473/regulation/8/5/b">8(5)(b)</ref>
(with
<ref eId="cpwbsqb52-00080" class="subref" href="http://www.legislation.gov.uk/id/uksi/2004/1473/regulation/2/3">reg. 2(3)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-560945b4bafdcd604f551a70231f2fbb" marker="C7">
<p>
<ref eId="c0r1lese3-00046" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/144">S. 144</ref>
applied (with modifications) by 1995 c. 32, s. 12B(4) (as inserted (with effect in accordance with s. 40(7) of the amending Act) by
<ref eId="c0r1lese3-00047" href="http://www.legislation.gov.uk/id/ukpga/2006/12">London Olympic Games and Paralympic Games Act 2006 (c. 12)</ref>
,
<ref eId="c0r1lese3-00048" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2006/12/section/40/2">s. 40(2)</ref>
,
<ref eId="c0r1lese3-00049" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2006/12/schedule/3/paragraph/14">Sch. 3 para. 14</ref>
(with
<ref eId="c0r1lese3-00050" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2006/12/section/40/5">s. 40(5)</ref>
);
<ref eId="c0r1lese3-00051" href="http://www.legislation.gov.uk/id/uksi/2007/1064">S.I. 2007/1064</ref>
,
<ref eId="c0r1lese3-00052" class="subref" href="http://www.legislation.gov.uk/id/uksi/2007/1064/article/2/c">art. 2(c)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-1fdf115dbc22eb3328c5f7d11e17f305" marker="C8">
<p>
Ss. 144-156 applied (with modifications) (6.4.2018) by
<ref eId="c4qnktzq3-00104" href="http://www.legislation.gov.uk/id/uksi/2018/264">The Soft Drinks Industry Levy (Enforcement) Regulations 2018 (S.I. 2018/264)</ref>
,
<ref eId="c4qnktzq3-00105" class="subref" href="http://www.legislation.gov.uk/id/uksi/2018/264/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="c4qnktzq3-00106" class="subref" href="http://www.legislation.gov.uk/id/uksi/2018/264/regulation/2">2</ref>
,
<ref eId="c4qnktzq3-00107" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2018/264/schedule">Sch.</ref>
(with
<rref eId="c4qnktzq3-00108" class="subref" from="http://www.legislation.gov.uk/id/uksi/2018/264/regulation/3" upTo="http://www.legislation.gov.uk/id/uksi/2018/264/regulation/5" ukl:CitationRef="c4qnktzq3-00104">regs. 3-5</rref>
)
</p>
</note>
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<num>Part XI</num>
<heading> Detention of Persons, Forfeiture and Legal Proceedings</heading>
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<heading> Forfeiture</heading>
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Protection of officers,
<abbr title="et cetera" xml:lang="la">etc.</abbr>
in relation to seizure and detention of goods,
<abbr title="et cetera" xml:lang="la">etc.</abbr>
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<p>Where, in any proceedings for the condemnation of any thing seized as liable to forfeiture under the customs and excise Acts, judgment is given for the claimant, the court may, if it sees fit, certify that there were reasonable grounds for the seizure.</p>
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<p>Where any proceedings, whether civil or criminal, are brought against the Commissioners, a law officer of the Crown or any person authorised by or under the Customs and Excise Acts 1979 to seize or detain any thing liable to forfeiture under the customs and excise Acts on account of the seizure or detention of any thing, and judgment is given for the plaintiff or prosecutor, then if either—</p>
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<p>a certificate relating to the seizure has been granted under subsection (1) above; or</p>
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<p>the court is satisfied that there were reasonable grounds for seizing or detaining that thing under the customs and excise Acts,</p>
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<p>the plaintiff or prosecutor shall not be entitled to recover any damages or costs and the defendant shall not be liable to any punishment.</p>
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<p>Nothing in subsection (2) above shall effect any right of any person to the return of the thing seized or detained or to compensation in respect of any damage to the thing or in respect of the destruction thereof.</p>
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<p>Any certificate under subsection (1) above may be proved by the production of either the original certificate or a certified copy thereof purporting to be signed by an officer of the court by which it was granted.</p>
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