Lloyd's Law Reports

Professor Robert Merkin KC; Dr Johanna Hjalmarsson

Document

COMMISSIONERS OF CUSTOMS AND EXCISE v. HEBSON, LTD.; SAME v. D. S. BLAIBER & CO., LTD.

[1953] 2 Lloyd's Rep. 382

QUEEN'S BENCH DIVISION.

Before Mr. Justice Pearson.

Customs-Imports-Prohibited goods-Forfeiture -Importation of certain goods permitted under Board of Trade licence-Open General Licence for import of halva-Importation of sugar-almond mixture described in Customs entry as "halva" - Seizure by Customs authorities-Dispute as to whether prohibited goods - Meaning of "halva" - Estoppel- Whether "reasonable or probable cause of seizure" - Customs Consolidation Act, 1876, Sects. 67, 177, 259, 267-Import, Export and Customs Powers (Defence) Act, 1939, Sects. 1, 3, 9-Import of Goods (Control) Orders, 1940 and 1945-Notice to Importers No. 492 (issued on May 1, 1952).

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